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Shalimar Wires Industries Ltd. Versus Commissioner Of Central Excise

2015 (4) TMI 388 - SUPREME COURT

Demand of additional duty - Demad on Grieg fabric was demanded on the ground that the Signature Not Verified - Held that:- Court dispose of these appeals with direction to the Commissioner to decide all the laid down issues afresh after giving opportunity to both the parties to produce whatever evidence/material they want to rely upon in support of their respective contentions. As a result, the impugned order of the Tribunal and the consequential orders passed by the Commissioner will stand set .....

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t herein is the manufacturer of Foundrinier Synthetic Wire Cloth and the said cloth is of a kind suitable of industrial use in paper making machine. According to the appellant it was at all times covered by sub-heading 5909.00 of the Schedule to the Central Excise Tariff Act, 1985. However, in the year 1992, first show cause notice i.e. on 25.9.1992 was issued by the Department for additional excise duty for the period September 1987 to June 1992 whereby the additional duty for the sum of ₹ .....

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03 except February 1996 to December 1999. The first show cause notice dated 25.9.1992 led to the passing of an Order-in-Original dated 10.2.2001 confirming the demand of additional duty proposed in the show cause notice and also a penalty of ₹ 72.73 lakhs. Similar order was passed in respect of other 17 show cause notices though it was one consolidated order. Against both the orders the appellant herein preferred appeals. The CESTAT has disposed of these two appeals by two separate orders .....

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d that though remand order is confined to certain aspects and particularly on the question as to whether the intermediary product was marketable or not, we are of the opinion that other issues raised by the respondent also need to be adjudicated afresh by the Commissioner while deciding the said aspect. For the sake of clarity we may point out that following issues are raised by the appellant in these appeals: (1) Jurisdictional issue, namely, whether in invocation of the Additional Duties of Ex .....

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