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Shiv Sagar Steel Rolling Mills Versus Commissioner of Central Excise, Nashik

2009 (11) TMI 980 - CESTAT, MUMBAI

E/991/08 - A/678/2009/SMC/C-IV - Dated:- 6-11-2009 - P. G. Chacko (Judicial Member) For the Appellant : None For the Respondent : S. M. Vaidya, J.D.R. ORDER 1. In adjudication of a Show-cause notice, the original authority had confirmed against this .....

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8,000/- paid by the party towards such demand. It also imposed a penalty of ₹ 4,99,807/- on this appellant under Rule 25 of the Central Excise Rules, 2002. An appeal filed by the party against the order of adjudication was rejected by the Commi .....

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the Show-cause notice has not been produced by the appellant. He produces the same (pages 27 to 76 of the Show-cause notice). 4. After examining the records and hearing the JDR, I find that a case of clandestine removal of excisable goods was sought .....

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y on the basis of (a) statements of one Shri Umesh V. Modi recorded under Section 14 of the Central Excise Act and (b) original records seized from his possession. Shri Umesh V. Modi, in his statements, stated that he had brokered sale of the above g .....

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se evidentiary materials and recorded the finding that the appellant clandestinely manufactured and removed the aforesaid quantity of MS bars without payment of duty during the aforesaid period. The appellate authority sustained this finding. I find .....

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Shri Umesh Modi. They also wanted the original records said to have been recovered from Shri Umesh Modi by the investigating officials. However, the original authority did not consider the plea for cross-examination of Shri Umesh V Modi, though oppor .....

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of mind. It needs to be particularly noted that the appellants grievance regarding cross-examination of Shri Umesh V Modi was not heeded by the appellate authority. In the present appeal, the appellant has reiterated these grievances, which seem to b .....

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ollowing (a) Commissioner of Central Excise, Ahmedabad vs Lucy Plast Ltd 2007 (220) ELT 320 (Tri-Del), (b) Commissioner of Central Excise, Ahmedabad vs Pole Star Industries Ltd 2007 (216) ELT 257 (Tri-Ahmedabad), (c) Cosmic Dye Chemicals vs Commissio .....

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