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The Commissioner of Central Excise & Customs Nashik Versus M.K. Kotecha & Others

2016 (342) E.L.T. 161 (Bom.) - Whether in the light of the subsequent instructions issued by the Ministry, anything would survive in this appeal? - Held that: - the assessee had availed concessional rate of duty under Notification No.175/86. The assessee was not aware of the rates of excise duty taken in the tender and denied about awareness of preparation of tender papers on the basis of project report. The show cause notice itself alleges that the assessee has paid the central excise duty as p .....

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l. The appeal is, therefore, dismissed. - Central Excise Appeal No. 124 of 2005 - Dated:- 24-10-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Ms P.S. Cardozo for the Appellant None for the Respondents ORDER P. C. 1. This appeal of the Revenue was listed for direction only in order to find out as to whether in the light of the subsequent instructions issued by the Ministry, anything would survive in this appeal. 2. However, our attention was invited to the impugned order by Ms Cardozo. 3. .....

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were not concerned whether the contractor paid nil rate of duty or concessional rate of duty. Reliance upon only one document was placed and that was a running account bill. The Tribunal rendered a finding of fact that the bills were raised by the assessee taking into consideration all costs, including excise duty payable but that would not attract by itself Section 11D of the Central Excise Act, 1944. The evidence that is required to be brought with regard to collection of duty from the custome .....

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