2017 (5) TMI 1333

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....ate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkanvar The above stated two appeals are directed against Order-in-original No.MP (Dem-58/2009, 59/2009 & 60/2009) 73-75/2009 dated 30/11/2009 passed by Commissioner of Central Excise & Customs, Allahabad. Since the impugned Order-in-Original is common in respect of both the above stated ....

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....e assessable value of goods by mis-declaring the place of removal resulting in passing on higher Cenvat credit to M/s Hindalco Industries Ltd. Therefore, M/s Brahmaputra Carbon Ltd. were issued with a show cause notice dated 14.11.2006 for the goods cleared from 16.05.2004 to 31.12.2004. M/s Guwahati Carbon Ltd. were also issued with a show cause notice dated 25.04.2006 wherein there were allegati....

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....d 10.10.2007 was issued to M/s Guwahati Carbon Ltd. covering a period from 11.06.2003 to 31.01.2005, wherein there was a proposal to impose penalty on M/s Guwahati Carbon Ltd. The above stated 3 show cause notices were adjudicated through the impugned Order-in-Original dated 30.11.2009. The original authority has imposed penalty of Rs. 50 lakhs on M/s Guwahati Carbon Ltd. under Rule 26 of Central ....

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.... the input supplier and the said appeal was allowed. Learned Counsel for the appellant contended that appeal filed by M/s Hindalco Industries Ltd. is allowed and therefore their appeal also should be allowed. 4. Heard the learned A. R. for revenue, who has supported the impugned Order-in-Original. 5. Having considered the rival contentions and on perusal of the records, we find that the learned ....