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2011 (4) TMI 801

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..... set aside the order of the original authority which inter-alia confirmed the demand of duty - The corrigendum issued by him is also not clear - As the order of the original authority is silent on the issue of applicability of section 11AC and the order of the Commissioner (Appeals) and corrigendum are vague, set aside the order of the Commissioner (Appeals) and the order of the original authority .....

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..... ued to the respondent company alleging removal of the goods without payment of duty using parallel invoices, proposing demand of duty, proposing confiscation of goods and proposing imposition of penalties under section 11AC read with Rule 25. The original authority confirmed the demand of Rs.8,51,698/- and appropriated an amount of Rs.7,42,791/- already paid and demanded balance amount. He imposed .....

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..... judicating Authority has not appreciated the facts that the Appellant was involved in removing excisable goods without payment of duty with intend to evade payment of duty and the contravention of the provision of Central Excise Act and Rules committed by the Appellant and thus he has erred in the matter of not imposing any penalty under Section 11AC of Central Excise Act, 1944 and lesser penalty .....

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..... o the duty involved under Section 11AC. The Commissioner (Appeals), without appreciating the grounds taken before him has chosen to set aside the order of the original authority vide order dated 27.8.2009. The corrigendum dated 14.9.2009 is partially of allowing the Order-in-Original to the extent of confirmation of duty and for not imposing penalty under section 11AC. The implication of the order .....

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..... he order of the original authority is silent on the issue of applicability of section 11AC and the order of the Commissioner (Appeals) and corrigendum are vague, I set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the mater to the original authority for fresh consideration and to pass a speaking order on all issues after granting a reasonable oppo .....

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