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Midas Business Machines Pvt. Ltd., Sunil Nagrani Versus Commissioner of Central Excise Mumbai-V

2016 (11) TMI 312 - CESTAT MUMBAI

Manufacture - computer system assembled at the site of their clients from bought out items - limitation - penalty under Section 11AC - Held that:- On perusal of the records, we find that the demands raised with interest are in respect of the computer .....

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ant has a case in their favour, as against the very same impugned order, in Revenue’s appeal, the bench while dismissing the appeal, held that there is no fraud, collusion or suppression with intent to evade duty. Thus we hold that the impugned order .....

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ri S. P. Sheth, Advocate for the appellant Shri H.H. Dixit, Asstt. Commissioner (AR) for the respondent Per: M V Ravindran: These appeals are directed against Order-in-Original No: 233/11/Commr./V/2005 dated 27/05/2005 passed by the Commissioner of C .....

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duty on the computer system assembled at the site of their clients from bought out items. The period involved in this case is 1993 - 94 to December 1997. The adjudicating authority after considering the various submissions made in defence on the sho .....

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e 173Q of the Central Excise Act 1944. 4. Learned Counsel appearing on behalf of the appellants submits that against the very same order-in-original Revenue was also in appeal before the Tribunal in appeal number E/1380/2006 for enhancement of penalt .....

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pellant as well as the co-appellant is contesting the imposition of penalties also. It is his submission that the demands confirmed are hit by limitation, for the reason that there was no allegation in show cause notice of any suppression or clandest .....

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the provisions of the Act or Rules with intent to evade payment of duty. It is his submission that the entire demand is hit by limitation. 5. Learned Departmental Representative reiterates the findings of the lower authorities. 6. On perusal of the .....

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s that is not manufacturing computer system. 7. On limitation, we find that appellant has a case in their favour, as against the very same impugned order, in Revenue s appeal, the bench while dismissing the appeal, held as under: 4. On perusal of the .....

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