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2019 (6) TMI 725

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..... the appellant was indulged in illegal manufacturing and clandestine removal. Inasmuch as admittedly the impugned order is an ex partee order, we deem it fit to set aside the same and remand the matter to Commissioner for fresh decision - appeal allowed by way of remand. - E/70779/2016-EX[DB] - FINAL ORDER NO. - 70507/2019 - Dated:- 7-3-2019 - Mrs. Archana Wadhwa, Member (Judicial) and .....

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..... no information about the installment of said machines to the Revenue. 2. On investigation Revenue took a view that two machines are registered to discharge their liability with effect from March, 2012 and as such for the said period, proceedings were initiated proposing confirmation of demand of duty of ₹ 1,83,28,000/- as also for imposition of penalty. 3. It is .....

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..... uch he is proceeding to decide the same. While deciding the confirmation of demand against the assessee, he has observed as under:- VII. In view of the above, I come to a conclusion that the noticee no.1 was involved in the illegal manufacturing and clandestine removal activity by using two undeclared packing machines from his manufacturing premises which was closed since 29/02/201 .....

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