1999 (7) TMI 206

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.... Shri Satnam Singh, SDR, for the Respondents. [Order per : P.C. Jain, Vice President]. -  Ld. Advocate Shri R. Santhanam submits that by the impugned order in pursuance of a show cause notice dated 4-9-1998 issued under Section 11A of the Central Excise Act, 1944, the duty liability of Rs. 32,49,117.00 has been imposed by the Commissioner for the period September, 1997 to March, 1998.....

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....g. He submits in support of this proposition, apart from making a categorical statement in the memorandum of appeal, that nowhere in the impugned order the Commissioner has referred to the fact of service of the show cause notice to the appellant although he has been harping on the fact of issue of the show cause notice. 4. Ld. Advocate also points out that the appellant on his own, as per....

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....have produced the goods and cleared them without payment of duty and no duty liability has at all been discharged by the appellant. This fact has already been rebutted by the ld. Advocate by pointing out that as per their own determination of actual production duty has already been paid. 4. We have carefully considered the pleas advanced from both sides. We agree with the submissions of....