2005 (6) TMI 330

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....t. Shri U.H. Jadhav, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are an assessee under the Central Excise Act and are engaged in the processing of MMF. They obtained a registration under the Act as a manufacturer for the factory effective from 12-4-2001 & under letter dated 18-4-2001 intimated the department that installation of machines are in progress and....

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....eived from Dy. Commissioner (Tech), Central Excise and Customs, Surat-I informing the rejection of Commissioner to be in view of the explanation in Paragraph 7(2) of the said Notification 32/2001-C.E., dated 28-6-2001. It also intimated that the reconsideration has lost its relevance because of withdrawal of scheme from 1-3-2002. 1.4 Duty demands were made on ad valorem basis vide letter d....

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....s on record, the Commissioner's mind in rejecting the application made and reasons thereto that also without a hearing or an appealable speaking order issued by him cannot be appreciated. The appellant's right to appeal has been frustrated. The issue of a speaking order dismissing the claim and has resulted in a demands of duties. Commissioner in such a case where important fiscal liabilities will....