2010 (6) TMI 208

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....esent for the respondent despite issue of notice. 2. In terms of sub-section (2) of Section 35-B of the Central Excise Act, 1944, on an examination of the Order in Appeal No. 35/CE/Appl/Knp/2008 dated 28-1-2008 passed by the Learned Commissioner (Appeals), Customs & Central Excise, Kanpur, by the Committee of Commissioners comprising of the Commissioner, Central Excise, Kanpur and the Commission....

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....at had such shortages not been detected by the Central Excise officers, the assessees would have never paid such duty. Thus they had a clear intention to evade the payment of such duty by improper accountal of their excisable goods. This shows that they had contravened the provisions of Rules 4, 5, 6, 8, 10 and 11 of Central excise Rules, 2002 with an intent to evade payment of duty. In such cases....

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....note on 4-3-2008 for filing of the appeal placed by some officers of the Department under their signature dated as 4-3-2008. In a mechanical manner, the file was signed by Commissioner of Central Excise, Allahabad on 2-4-2008. Although he has signed the note, he does not disclose his identity except his designation written. It may be stated that the re view should be conducted in the manner known ....