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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Versus M/s. SHABNAM SYNTHETHCS

100% EOU - Time limitation - Whether the Tribunal is justified in dismissing the appeals filed by the revenue following Larger Bench decision in the case of CCE v. LML Ltd., Scooter Division, [2002 (6)59 - CEGAT, COURT NO. I, NEW DELHI] without considering the appeal of the revenue filed within limitation on merits solely on the ground that the appeals were filed much after orders were passed in the appeal of the assessee? - Held that: - when in respect of 100% EOU Permission to sell goods m .....

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ich is already concluded against the revenue in view of the decision of the Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. Versus Commissioner of Central Excise, Mumbai, [2007 (4)6 - SUPREME COURT OF INDIA] as well as decision of the Division Bench of this Court in the case of very assessee and against the very impugned judgement and order passed by the adjudicating authority [2010 (2)1136 - GUJARAT HIGH COURT]. - Appeal dismissed - decided against Revenue. - TAX APPEAL NO. 5 .....

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at the assessee s appeal against the very judgement and order which were assailed in the appeals, have been dismissed earlier by the learned tribunal, revenue has preferred the present appeal to consider the following substantial question of law :- (A) Whether the Tribunal is justified in dismissing the appeals filed by the revenue following Larger Bench decision in the case of CCE v. LML Ltd., Scooter Division, reported in 2002 (143) ELT 431 (Tri-LB) without considering the appeal of the revenu .....

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1A(1) of Central Excise Act, 1944; (ii)recover the duty of Excise of ₹ 6,88,236/- leviable on indigenous POY/PFY (raw material) valued at ₹ 19,94,887/- from them under proviso to Section 11A of Central Excise Act, 1944; (iii)recover the duty of Customs amounting to ₹ 36,21,129/- leviable on imported POY/PFY (raw material) valued at ₹ 40,72,894/- from them under Section 72 of Customs Act, 1962 read with proviso to Section 28(1) of Customs Act, 1962; (iv)impose penalty on t .....

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ned the duty payable at ₹ 34,00,011/- payable by the respondent assessee M/s. Shabnam Synthetics, Surat in terms of section 11A(2) of the Central Excise Act, 1944. However, the adjudicating authority did not pass further order. The Assessing Officer did not impose any penalty. 2.02. Similar show cause notice was also issued, which was adjudicated by the appropriate authority. 2.03. Feeling aggrieved and dissatisfied with the orders passed by the adjudicating authority, the respondent asses .....

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value of clearance allowed by the competent authority, which in the case was the Development Commissioner. 2.04. It appears that after the the order passed by the learned tribunal in the aforesaid appeals preferred by the assessee, by which the learned tribunal has quashed and set aside the order passed by the adjudicating authority, revenue preferred appeals before the CESTAT being Appeal Nos.E/93 to 95/2003. The same has been dismissed by the learned CESTAT without further entering into the m .....

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red by the assessee are disposed of and therefore, appeals preferred by the revenue are required to be considered on merits, revenue has preferred present appeal with the aforesaid question of law. 3.00. Mr.Sudhir Mehta, learned advocate appearing on behalf of the revenue has vehemently submitted that the decision of the Larger Bench of the learned tribunal in the case of LML Ltd. (Scooter Division) shall not be applicable to the facts of the case on hand. It is submitted that as such the appeal .....

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the matter, the matters are required to be remanded to the learned tribunal to decide the appeals preferred by the revenue on merits. 4.00. Heard Mr.Mehta, learned counsel appearing on behalf of the revenue. 4.01. It is required to be noted that against the order passed by the adjudicating authority, the assessee preferred appeals before the learned tribunal and the learned tribunal has allowed the said appeals on merits and has quashed and set aside the orders passed by the adjudicating author .....

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