2005 (9) TMI 477

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....or the Respondent. [Order]. - Heard both sides. 2. This appeal is filed by the assessee aggrieved by the impugned Order dated 25-3-2003 passed by the Commissioner of Central Excise, Nashik. 3. The facts that are necessary for the purpose of disposal of this appeal may be stated as follows :- M/s. Vidyut Udyog, F-91, MIDC, Ambad, Nashik, are manufacturers of transformers and parts t....

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....use-cum-Demand Notice was issued on the appellants demanding duty of Rs. 30,989/- for the period relating to 1-9-1993 to 31-12-1995 and another Show Cause Notice on M/s. Crompton Greaves Ltd. for Rs. 70,318/- for the same period. 5. It appears that M/s. Crompton Greaves Ltd. have filed KVSS Scheme under which they settled the matter, where under the penalty is reduced to 50% and they have pa....

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....act of return of the goods. 7. According to the appellants' counsel, both the authorities have erred in going behind the Show Cause Notice in imposing the penalty as there was no opportunity to meet such an allegation by way of defence. The Show Cause Notice is silent in respect of settlement under KVSS Scheme by M/s. Crompton Greaves Ltd. and that aspect cannot compel the authorities to con....