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Pashupati Spinning & Weaving Mills Versus CCE, Delhi-III

2016 (6) TMI 1090 - CESTAT CHANDIGARH

Recovery proceedings against an invalid show cause notice - Held that:- On perusal of the report received from the department, it is a fact that the show cause notice has not been served on the appellants. We have also gone through the adjudication o .....

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gust, 1993 to October, 1993 is time barred in view of proviso to section 11A . Therefore, we hold that in the absence of issuance of show cause notice within reasonable time as prescribed under the Act the proceedings against the appellant are not su .....

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i M.P. Singh, Advocate for the appellant Shri R.K. Mishra, AR for the respondent ORDER The appellant is in appeal against the impugned order dated 11.2.2005 wherein the demand of duty of ₹ 39,83,953/- was confirmed against the appellant for the .....

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t the appellant. As the issue has been settled against the appellant by this Tribunal, the said order has been challenged before the High Court, the same is pending adjudication. 3. Learned Counsel for the appellant submitted that in this case no sho .....

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notice to the appellant and various opportunities were granted i.e. on 16.9.2015 and 18.11.2015 and also for today. Today when the matter is called, a report has been received from the concerned commissionerate and the same is reproduced below: In t .....

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ble with the available records on this Division. However, the dispatch register available for the financial year 2004-05 pertaining to erstwhile Division-V reveals that no such letter appears to have been dispatched to Commissioner (Appeals) by the J .....

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