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Maan Pharmaceuticals Ltd Versus Commissioner of Central Excise-Ahmedabad

2015 (10) TMI 1151 - CESTAT AHMEDABAD

Duty demand - appellant had cleared certain goods under “PA” series of invoices without payment of duty - Held that:- Appellant had paid the Central Excise duty alongwith interest, which has been appropriated towards the confirm duty and interest. Th .....

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tion to pay penalty 25% of the duty under Section 11 AC of the Act. It is noted that the demand relates to the period 2006-07 to 2008-09. The learned advocate placed the copy of Panchnama dated 24.04.2007 to substantiate that the documents were seize .....

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tion with the demand of duty for the period 2006-07 to 2008-09. - No reason to interfere with order of lower authorities - Decided against assessee. - Appeal No : E/52/2011 - Order No. A/10604 / 2015 - Dated:- 8-5-2015 - MR. P.K. DAS, J For The Appel .....

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Central Excise Officers, it was found that the appellant had cleared certain goods under PA series of invoices without payment of duty during the period 2006-2007 and 2008-2009. A Show Cause Notice dated 22.03.2010 was issued proposing demand of duty .....

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f of the appellant submits that they have submitted before the original authorities that they issued invoices in respect of returned goods. He fairly submits that the appellant could not produce the evidences before the lower authorities. It has subm .....

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. The Learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellant had not contested the demand of duty alongwith interest before the lower authorities. It is submitte .....

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the impugned order that the appellant had paid the Central Excise duty alongwith interest, which has been appropriated towards the confirm duty and interest. The appeal filed by the appellant before the Commissioner (Appeals) in respect of impositio .....

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