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2017 (5) TMI 758 - HC - Central ExciseRectification of mistake - principles of natural justice - SSI Exemption - clubbing of clearances - extended period of limitation - personal penalties - Held that: - having found that all other firms / units are dummy and therefore, the adjudicating authority confirmed the demand of duty on clubbing of the clearances value of of other units / firms (which were found to be dummy) with that of the assessee. The order passed by the authorities below cannot be said to be contrary to evidence on record and / or finding recorded by the authorities below cannot be said to be perverse and therefore, no interference of this Court is called for. Natural justice - Held that: - it is required to be noted and it is not in dispute that no documents / bills were produced either before the Adjudicating Authority nor even before the Commissioner (Appeals). The same came to be produced for the first time before the learned Tribunal. Even the said documents were not produced at the time of search. Thus, the said documents were produced for the first time before the learned Tribunal at a belated stage. It is not the case on behalf of the assessee that those documents were not available and / or misplaced at the time of adjudication - Order In Original came to be passed in the year 2008. No such documents were produced till than and as observed herein above the same came to be produced for the first time before the learned Tribunal, which can be said to be an afterthought and to get out of the findings recorded by the authorities below that other units / firms were not having their independent, separate plant and machineries. Under the circumstances, the learned Tribunal has rightly rejected the Rectification Application. Penalties: - Held that: - no error has been committed in imposing the penalty upon Shri Babubhai Mistry, Director, and Smt. Jasuben Mistry, the proprietor - penalty amount was reduced. Appeal dismissed - decided against appellant.
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