2006 (3) TMI 526

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....or the Respondent. [Order]. -  In the present appeal the respondents have taken over the unit and given an undertaking that they will take over all the liability of the company taken over. A show cause notice issued to the earlier company was adjudicated by the Assistant Commissioner after the company was taken over by the present management. In his order, he has confirmed the demand of....

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....r VIIA of the erstwhile Central Excise Rules, 1944 i.e. those relating to Self Removal Procedure. 2. None appeared for the respondents despite notice. There is also no request for adjournment. 3. The learned SDR submitted that the Tribunal's decision cited by the Commissioner (Appeals) has been wrongly quoted as the relevant para 5.3, read as under :- "Question would, however, r....

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....her submitted that the penalty was correctly invoked under Rule 96ZO(3) and mentioning of Rule 173Q will not make a difference. 5. I have considered the submissions made by the learned SDR and I find that finding of the Tribunal's decision has been wrongly quoted and the Commissioner (Appeals) has only gone by the head note and has not looked into the relevant para, which speaks otherwise.....