1997 (2) TMI 271

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....M. Sharma, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (T)]. -  The above appeal arises out of the order of Additional Collector of Central Excise by which he has confiscated sensitised paper falling under Chapter Sub-heading 3703.10 of the CETA, 1985, seized on 5-8-1989 with an option to redeem the same on payment of a fine of Rs. 500/- and levied duty of Rs. 2,49,....

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.... Notification 175/86 as amended by Notification 231/88. 2. We have heard Shri V. Sridharan, learned Counsel and Shri J.M. Sharma, learned DR. 3. The appellants do not dispute the liability to duty of their clearances of sensitized paper but only plead that the duty demand be confined to a period of six months prior to the date of issue of show cause notice. In this case, the show c....

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....ing control until their goods were covered by SSI exemption Notification nor did they obtain Central Excise Licence even after it had become obligatory on their part to do so w.e.f. 7-7-1988 when the goods became dutiable. In these circumstances, it cannot be doubted that suppression of manufacture and clearance of excisable goods was with the intention to evade payment of duty. The decision of th....