2006 (8) TMI 353

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....Sukheja, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  In this case a duty demand of Rs. 1,22,513/- together with interest, has been confirmed on fabrics processed by Shree Balaji Processing & Printing Mills seized fabrics have been confiscated with option of redemption, deemed credit of Rs. 31,858/- has b....

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...., according to which the manufacturer is a person who actually manufactures or produces any excisable goods or carries on any process incidental or ancillary to their completion, even if he does not directly engage himself in the manufacturing activity but employs hired labour for that purpose. There is no dispute that the appellant's mills were running the factory and processing grey fabrics. The....

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.... existed. Therefore, the extended period of intimation is available to the Department against the appellants. 4. The plea of Shri Gopal B. Sarda that the order has been passed in contravention of the principles of natural justice, as the copy of his statement, which has been relied upon in the show cause notice, and the orders of the authorities below, was not given to him, is not acceptab....