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2011 (8) TMI 831

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..... , Mr. Sahab Singh, JJ. Appearance Shri A. K. Prabhakar, JDR for Appellant Per : Sahab Singh This is an appeal filed by the Revenue against the order of the Commissioner (Appeals), Aurangabad. 2. The brief facts of the case are that the respondents are engaged in the manufacture of washing machines falling under 84 of CETA, 1985. During the investigation, it was found that th .....

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..... nces made during September 2000 to June 2001. The show-cause notice was adjudicated by the Addl.Commissioner who confirmed the duty of Rs. 13,84,877/- and also imposed equal amount of penalty under Sec. 11AC of Central Excise Act, 1944 and also demanded interest under Sec.11AB of the Act and penalty of Rs.Two lakhs was also imposed under Rule 173Q of the Central Excise Rules. The respondents prefe .....

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..... areful examination of the submissions made by the Ld. DR, we find that the Revenue has challenged the decision passed by the Commissioner (Appeals) in the respondent's own case for earlier period through appeal No.E/1467/2002 and the said appeal has been decided by this Tribunal vide order No.A/968/2005/WZB/Mum/C-III/EB dated 26/09/2005, which is reported in 2006 (193) ELT 288 (Tri-Mum) wherein it .....

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