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Mirzapur Electricals Industries Ltd., Sh. Ravi Kumar Agarwal, Director Versus C.C.E. Allahabad

2017 (2) TMI 242 - CESTAT ALLAHABAD

Confiscation - Penalty - Held that: - The copy of the returns submitted before this Tribunal today indicates that duty demanded in the show cause notice was paid. However, the Original Authority did not have benefited of such evidences before him. I, .....

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re the Original Authority within sixty days from the date of receipt of this order - Appeal allowed by way of remand. - E/3038 & 3039/2011-EX[SM] - A/70002 and 70003/2017 - Dated:- 3-1-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Stuti Sagg .....

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efore, both the appeals are taken together for decision. 2. The brief facts of the case are that, M/s. Mirzapur Electrical Industries Ltd. (MEIL) were engaged in the manufacture of transformers and parts thereof. The officers of Central Excise visite .....

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khs should not be confiscated and shy short paid Central Excise duty amounting to ₹ 3,87,302/- and non paid Central Excise duty amounting to ₹ 1,53,676/- should not be recovered from them. Further Shri Ravi Kumar Agarwal, Director was cal .....

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bmitted any reply to the show cause notice nor they ever turned up for personal hearing and therefore he decided the issue on the basis of available records. The Original Authority confirmed the demands and imposed equal penalty. Further seized goods .....

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before Commissioner (Appeals). The learned Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 13.09.2011. The learned Commissioner (Appeals) upheld the Order-in-Original in respect of both appellants. Aggrieved by the s .....

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e for confiscation and therefore show cause notice itself is not sustainable. She further submitted copy of ER-I Returns for the months of August, 2008, June, 2009 and July, 2009 and argued that the short paid Central Excise duty as per table 1 of pa .....

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ands paid as reflected through ER-I Returns for the month of June, 2009 and July, 2009 and therefore the show cause notice is not sustainable even on that count. 4. Learned DR. has supported the impugned Order-in-Appeal. 5. Having considered the riva .....

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