2005 (1) TMI 623

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....an Kartha, Advocate, for the Applicant. Shri P.A. Gangadharan, Deputy Commissioner, for the Department. [Order]. - M/s. Chakola Ayurvedics Limited, Calicut filed an application dated 6-11-04 for settlement of proceedings initiated against them vide SCN No. 55/2003 dated 16-7-03 issued by the Commissioner of Central Excise, Calicut. The SCN inter alia alleges clearances of Chakola Fairness....

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....2 E(1), no application for settlement shall be made unless the applicant had filed returns showing production, clearances and central excise duty paid in the prescribed manner. The filing of returns for the relevant period is essential since the additional duty accepted has to be with reference to duty indicated in the return. It was further observed that although the applicant had crossed full du....

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.... his client was misdirected by the earlier Counsel regarding filing of returns and that the applicant has since filed the returns and being a young entrepreneur should be considered for settlement of the case initiated against him. The representative of Revenue, Shri P.A. Gangadharan, Deputy Commissioner, stated inter-alia that there is no change in the facts of the case after the initial rejectio....

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....n under a notification based on the value of clearances in a financial year, he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates. 5. It  can be seen from above  that  the applicant Unit availing exem....