2000 (11) TMI 1177

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.... None, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The Revenue has preferred this appeal against the Adjudication Order No. 65/91 passed by the Collector, Central Excise, Bombay-II, dropping the demand of Central Excise duty against M/s. Standard Laminates (Paper) (P) Ltd. 2. When the matter was called no one was present on behalf of the Respondents. In fact,....

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....fice premises along with premises of their dealers were searched on 6-1-1988 and after carrying out the investigation a show cause notice dated 1-3-90 was issued to them for demanding central excise duty amounting to Rs. 62,25,187.50 paise and for imposing penalty on the Respondents as well as certain individuals; that the Collector Central Excise under the impugned Order dropped the demand of cen....

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....berately, did not account for raw materials, opened bank accounts under fictitious name with ulterior motive to evade payment of duty. He, therefore, imposed penalty on Respondents as well as on Shri Indu Kumar N. Doshi, Shri Bharat Kumar K. Sutaria, and Shri Himanshu Indu Kumar Doshi. 3. Learned D.R. mentioned that the Respondents have classified the impugned product under Chapter 39 in t....

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....ew of this decision of the Supreme Court the demand under Chapter 39 of the Tariff is justified and in view of the findings of the Collector that the charges levelled against them have been proved the Respondents are liable to pay central excise duty. 4. We have considered the submissions of the ld. D.R. and perused the records. As emphasised by the learned D.R. the Collector in the impugn....