2001 (3) TMI 369

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....ondent. [Order per : Jyoti Balasundram, Member (J) ]. - The brief facts of the case are that the factory premises of the respondent herein were visited by the Central Excise Officers on 29-7-1989, on receipt of information that the unit was clandestinely manufacturing and removing excisable goods. Spot enquiry revealed that the respondent was the proprietory concern of Shri Mehta and was engage....

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....ected by the respondent, proposing recovery of duty of Rs. 21,26,717.68 on all clubbed clearances and clandestine removals during the period 1986 to 1990 and proposing imposition of penalty. The adjudicating authority dropped the proceedings for the reasons inter alia that there were no common partners or proprietors in most of the trading companies, there was no flow back of profits, no mutuality....