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2011 (9) TMI 118 - HC - Central ExciseClandestine removal of goods - without seeking central excise registration - penalty u/s 11AC - Non issuance of notice (SCN) - SSI exemption - clubbing of clearance - Held that:- in so far as the issue raised in the appeal filed by KRC, that no liability could be fastened on it as a show cause notice was not issued, is an issue which will have to be found in favour of the respondent. The reason is that the provisions of Section 11A of the C.E. Act are mandatory in nature, as held by the Supreme Court in Metal Forging (2002 -TMI - 46358 - SUPREME COURT OF INDIA). Regarding clubbing of turnover - Held that:- The Tribunal was certainly duty bound to examine the issue raised in the revenue’s appeal as to whether the Commissioner (Appeals) could have clubbed the clearances of KSI, Jeet and Hi-Tech in the hands of KRC. In respect of this aspect, we set aside the order of the Tribunal and remand this issue to the Tribunal for appropriate orders in that regard. It is ordered accordingly.
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