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2021 (2) TMI 202 - HC - Central ExciseRecovery of erroneous rebate - argument of the appellant is that the original authority while confirming the demand failed to comply with the directions issued by the First Appellate Authority in as much as the relied upon documents which were directed to be given were not furnished - Violation of principles of Natural Justice - HELD THAT:- Considering the factual finding which has been rendered by the hierarchy of authorities as well as the learned Writ Court, it is found that absolutely no substance in the argument advanced before use on behalf of the appellant. The facts and circumstances clearly show that there has been no violation of principles of natural justice and the appellant has been harping upon certain documents which are of no impact on their case and in fact the founder, namely, M/s.ERTP themselves have accepted the suppression and have not challenged the action initiated by the Department against them. Thus, there is absolutely no ground to interfere with the order passed by the learned Single Bench. It was argued by the learned counsel for the appellant that in the show cause notice there was no proposal for levy of penalty under Section 11AC. This is an incorrect submission because relevant rules find place in the show cause notice as well as the order-in-original, probably non- mentioning of Section 11AC can in no manner vitiate the proceedings. In fact, the appellant appears to have not raised this contention in the year 2006 when proceedings were initiated against them and the present attempt is a belated attempt which cannot be a ground to interfere with the impugned order. Appeal dismissed.
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