1997 (6) TMI 128

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.... Shri H.K. Jain, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - Order-in-original dated 31-7-1989 passed by the Collector of Central Excise, Madras is under challenge in this appeal. The order confirmed the duty demand of Rs. 6,28,241.76, imposing penalty of Rs. 60,000.00 and confiscating a machine seized from a buyer of the appellant, allowing redemption on paymen....

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.... being Rs. 1,17,021.30. If this amount is to be added to the value of previous year's clearances, such value would exceed Rs. 1.5 crores and the appellant would not be entitled to the benefit of the exemption during the year 1988-89. On this, show cause notice was issued to the appellant proposing demand of duty not paid and confiscation of the machine and imposition of penalty on the appellant an....

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....f which the certificate was prepared were not produced before him and the break-up given in the Chartered Accountant's certificate was not supported by documents. 4. The short answer of the appellant to the above stand taken by the Collector is that all the relevant documents had been seized by the departmental officers and were with the Department at the time of adjudication and if only t....