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M/s. Consumer Associates Versus CCE, Salem

2016 (4) TMI 445 - CESTAT CHENNAI

Demand of interest and penalty - Manufacture of Sodium Hyrochlorite and Bleach Liquor by availing SSI exemption - Exemption limit of 30 lakhs in a financial year exceeded - Appellants have produced only the certificates issued by the suppliers of inputs which did not contain the information regarding the amount of duty and also no claim of Modvat credit of duty paid on such transactions was made. - Held that:- the submission that on remand, the lower authority cannot expand the scope of the .....

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d to 25% of the amount already paid by the appellant as the same is endorsed by the statute. - Appeal disposed of - E/323/2012 - Final Order No. 40593 / 2016 - Dated:- 8-4-2016 - Shri P. K. Choudhary, Judicial Member For the Petitioner : Shri R. Janardhanan Pillai For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER This is the 2nd round of litigation before this tribunal arising out of the third appellate order dated 24-02-2012. The brief facts of the case are that the appellants are manu .....

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173Q read with Rule 9 (2), 52 A and 226, as it existed them, of CER, 1944 was imposed. On appeal, the Ld. Commissioner (A) upheld the OIO. vide OIA No. 300/2001 (CBE) (GVN) dated 10.12.2001. Aggrieved by the order of the Ld. Commissioner (A), the assessee was in appeal before this Tribunal. The Tribunal vide Final Order No. 1306/2008 dated 18.11.2008, reduced the duty liability to ₹ 2,28,601/-, after extending cum-duty deduction. As regards modvat credit, the same was remanded to the adju .....

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oduced only the certificates issued by the suppliers of inputs which did not contain the information regarding the amount of duty and the appellants also have not made any claim of modvat credit of duty paid on such transactions. Again aggrieved by the said order dated 28.04.2009, the appellant assessee preferred appeal before the Commissioner (Appeals) and the Commissioner (A) vide(the 2nd) OIA No. 150/2009 (SLM) CE dated 31.12.2009, again remanded the matter to the Addl. Commissioner for a fre .....

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ir sales invoices and daily ledger and no purchase invoices were seized. Though the lower authority has sincerely and independently verified the documents seized by the department, the principles of natural justice demand that the appellants should been given access to the seized documents to the satisfaction of the appellants particularly when the said documents are relied upon by the department in show cause notice. 6.3 Further, the lower authority , in para 10 of the impugned order , have obs .....

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