2004 (3) TMI 548

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.... the Respondent. [Order]. - None has come present on behalf of the respondents. No request for adjournment has been also received. Therefore, I proceed to decide the appeal on merits. 2. In this appeal, the Revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original on the simple ground that no show caus....

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.... respondents paid the entire Central Excise duty on the raw material found short. The duty paid by them was of Rs. 4,46,316/- vide PLA Entry No. 391, dated 20-11-97. 4. It is also evident from the order-in-original that the respondents through their letter dated 20-11-97 requested the Additional Commissioner of Central Excise for waiver of the show cause notice and requested for early adju....

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....merits of the order-in-original, has reversed the same on the simple ground that the show cause notice was served on the respondents in terms of Section 11A of the Act. He has relied upon the ratio of law laid down by the Apex Court in Union of India v. Madhumillan Syntex P. Ltd. - 1988 (35) E.L.T. 349 and CCE v. Kosan Metal Products - 1988 (38) E.L.T. 573 wherein it has been observed that without....

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....sted the mode of physical verification of the stock, allegations of the clandestine removal of the goods and their liability to pay duty in respect thereof. Under these circumstances the proposition of law laid down in Madhumilan Syntex P. Ltd. and Kosan Metal Products (supra) could not be made applicable to the respondents' case. The learned Commissioner (Appeals) has not gone through the facts n....