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Commnr. of Central Excise, Meerut-II Versus M/s. Quality Exports And Chemicals

2015 (4) TMI 566 - SUPREME COURT

Clandestine removal of goods - documents particularly certain GRs became the basis of the issuance of the show cause notice - High Court remanded the case back to the CEGAT with the directions to hold the enquiry as to whether those GRs could be the .....

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davit, etc. To this extent, the High Court may be justified. However, if the matter was not dealt with by the CEGAT affirmatively, without scrutiny of the relevant documents, the only option for the High Court was to remit the case back to the author .....

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y the respondent as gospel truth. That cannot be countenanced. - Matter remanded to Commissioner for fresh consideration - Decided in favour of Revenue. - Civil Appeal No.1104 of 2004 - Dated:- 7-4-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For .....

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h, Adv. ORDER Keeping in view the nature of order which we propose to pass in this appeal, it may not be necessary to state the factual matrix in detail as well as orders passed by the CEGAT or the High Court. Suffice it is to say that the Department .....

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the case of the respondent that unit was closed. As per the Department, on inspection on premises it was found that the production was still going on. Some documents particularly certain GRs became the basis of the issuance of the show cause notice. .....

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ck to the CEGAT with the directions to hold the enquiry as to whether those GRs could be the basis of the demand and also gave the opportunity to the respondent herein to file the documents in support thereof. After the remand, when the matter was re .....

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dismissed the appeal of the respondent. The respondent again filed the writ petition which has been allowed by the High Court vide impugned judgment. The High Court, no doubt, has remarked that the CEGAT did not look into the various documents which .....

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