2010 (7) TMI 171

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....al)]. - Heard the learned advocates for the parties. 2. The challenge in this petition is to the show cause notice dated 17.9.2008 calling upon the petitioner to show cause as to why (i) the certificate granted on 28.7.2003 about completion of plant should not be considered and treated as to have been obtained by misleading the departmental officers; (ii) the amount of Rs.41,53,10,827/- [Rupees f....

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....ion 11AB of Central Excise Act, 1994 read with proviso 3(v)(a) of Notification No.39/2001-CE dated 31.7.2001 as amended should not be recovered from them, and (v) why penalty under provisions of Rule 26 of C.Ex. Rules, 2002 should not be imposed upon Shri Ashok Vaishnav Vice President Saw Pipe Ltd. (AC and CWC) now M/s Jindal Saw Ltd. (AC and CWC) for his omissions and commissions which have aided....

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....ubmitted that considering the date of the refund orders, the show cause notice issued on 17.9.2008 is well within the extended period of limitation. 5. As can be seen from the impugned show cause notice, the first ground on which the petitioner is called upon to show cause is as to why the certificate granted on 28.7.2003 about completion of plant should not be considered and treated as to have b....