2009 (7) TMI 246

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....o. E/CO/28/2009 Shri Isthikhar Baig, DR, for the Appellant. Shri Rajesh Jain, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T) (Oral)]. - Appeal No. E/5252/04 is by the Department against the order of Commissioner (Appeals) No. 267/AKG/GGN/2004 dated 15-7-04 and Cross-Objection No. 28/09 is filed by the respondent in connection with said appeal. 2. The relevant facts ....

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....tice was later withdrawn. On the same set of facts, show cause notice dated 11-5-99 has been issued invoking the proviso to Section 11A. 3. The original authority confirmed the demand and imposed equal penalty under Section 11AC. Commissioner (Appeals) while confirming the duty demand set aside the penalty imposed. The Department is on appeal seeking restoration of penalty imposed on the party.....

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....hin the factory. He submits that this is a clear case of suppression of relevant facts within intent to evade duty and therefore, the order of the Commissioner (Appeals) should be modified and the order of the original authority be restored. 6. We have carefully considered the submissions from both sides. The party has intimated the manufacture of cement using clinkers produced by them and usin....