2006 (3) TMI 578

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....ates and S.P. Agnihotri, Consultant, for the Appellant. Shri N.V.B. Nair, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 10,08,262/- and equal amount of penalty imposed under the provision of Section 11AC. The above demand stands confirmed against the appellant on the ....

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....er to one Mr. Vilas Tamhankar for carrying on the business on the said premises of the said chemicals against a compensation amount of Rs. 10.00 lakhs. As such it is the contention of the ld Advocate for the applicant that the manufacturing unit was under the proprietorship of Mr. Vilas Tamhankar. The said contention of the appellant has not been accepted by the Commissioner on the ground that the....

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....nd detected only by the Central Excise officers as a result of search of the factory premises and subsequent investigation made. As such, we do not find any prima facie case in favour of the appellants on the said legal issue 5. No merit has been advanced before us or any financial hardship has been pleaded. We, therefore, after taking into account all the facts and circumstances of this c....