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M/s Gujarat Poly Bond Pvt Ltd and Shri Vithalbhai Babaria Versus Commissioners of Central Excise, Customs and Service Tax-Daman

2015 (10) TMI 1548 - CESTAT AHMEDABAD

Duty demand - Imposition of penalty - Held that:- Tribunal remanded the matter to the Adjudicating Authority for verifications of the reconciliation of the clearance mentioned in the documents and the watchman’s private register with the duty paying documents. On a query from the Bench, the Learned Advocate of the appellant submits that they are not challenging the reconciliation of the statements in the present appeal. I find that the Adjudicating Authority passed the order following the direct .....

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- Dated:- 15-5-2015 - Mr. P.K. Das, J. For The Assessee : Shri Rahul Gajera, Advocate For The Revenue : Shri L Patra, Authorised Representative Per : Mr.P.K. Das, These appeals are arising out of a common order and, therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellant No.1 was engaged in the manufacture of Polymer GK Liquid and Powder etc. On 28th June, 1997 the Central Excise Officers visited the appellant s factory. During the .....

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dicating Authority with certain direction. In de-nevo adjudication, the adjudicating authority confirmed the demand of duty of ₹ 2,00,826/- alongwith interest and imposed penalty of equal amount of duty on appellant and also imposed penalty of ₹ 15,000/- on the Director of the appellant company. By the impugned order the Commissioner (Appeals) upheld the adjudication order. 3. The Learned Advocate on behalf of the appellant submits that the entire demand was raised on the basis of th .....

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vs Vishwa Traders Pvt Ltd - 2013.287.ELT.243(Guj.), which is upheld by the Hon ble Supreme Court. 4. On the other hand, the Learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). He submits that in de-nevo proceedings has been taken-up as per Remand Order of the Tribunal. Hence, the submissions of the Learned Advocate cannot be sustained. 5. After hearing both the sides and on perusal of the records, I find that the instant de-nevo proceeding has .....

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an opportunity for reconciling the same. This request merits acceptance and therefore, the order of the Commissioner (Appeals) is set aside and the matter remanded to original Authority to decide the some afresh after granting a reasonable opportunity of personal hearing to the appellants. 6. It is seen that the Tribunal remanded the matter to the Adjudicating Authority for verifications of the reconciliation of the clearance mentioned in the documents and the watchman s private register with t .....

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