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2016 (8) TMI 749

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..... ying the same to the Appellant again - Held that:- if Order dated 10.07.1998 passed by this Bench was not acceptable to the Revenue then the same could have been appealed against. Adjudicating authority was not correct in making his observations in Order-in-Original dated 30.12.2013, after more than fifteen years of the Order dated 10.07.1998 passed by this Bench, that the relied upon documents ne .....

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..... 7; 24,48,179.45 (Rupees Twenty Four Lakhs Forty Eight Thousand One Hundred and Seventy Nine Forty Five Paisa only) has been confirmed against the Appellant, under Rule 57I of the Central Excise Rules, 1944 read with proviso to Section 11A(1) 11A(2) of the Central Excise Act, 1944, along with a penalty of ₹ 3,00,000/-(Rupees Three Lakh only) imposed upon the Appellant under Rule 173Q(1)(bb) .....

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..... tice immediately on receipt of this Order. The department thereafter would supply the relevant documents within a period of 1 month. Applicants would file reply thereafter within a period of 1 month. And the collector shall adjudicate the matter as fast as possible. 2.2 Ld.Consultant submitted that no documents were supplied to the Appellant as directed by this Bench and the same directions g .....

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..... . It is observed that by passing Order dated 10.07.1998 in the same proceedings earlier this Bench noted the argument of the Appellant that a fire broke in their Office on 31.12.1994 and all the documents were destroyed in the fire. It was also submitted by the Appellant before this Bench on 10.07.1998 that copies of documents relied upon in the show cause notice were not served upon the Appellant .....

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