1997 (11) TMI 285

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.... Shri D.S. Negi, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. -  Miscellaneous application for change of name of the appellant which is supported by the Court order is allowed. Registry to make necessary changes in the name of the appellant in the records. 2. The issue involved in this appeal is whether in quantifying the extent of relief available under N....

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.... the materials used was being availed of. Appellant paid duty on the goods in question by first deducting the 25%, availing of the benefit of Notification 198/76 from the duty rate of Rs. 650/- PMT and the duty so arrived at was paid partly by debit to PLA and [partly] by debit to their RG 23 Pt. II account. Show cause notice was issued by the Superintendent of Central Excise alleging that the met....

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....culating the duty in the manner they did. More importantly, there was no allegation in the show cause notice about the existence of any factors or suppression or misstatement or fraud or intent to evade duty which had led to the alleged short levy. He referred to various decisions rendered by the Apex Court on the question of non-applicability of the extended time limit in the absence of an allega....