2007 (7) TMI 495

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....Shri K.J. Sanchis, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri Willingdon Christian, learned Advocate and Shri K.J. Sanchis, learned DR, we find that duty of Rs. 11,15,901/- stands confirmed against the appellant on the allegation and findings of clandestine manufacture and removal of processed MM fabrics along w....

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....(190) E.L.T. 433 (S.C.). Shri Christian submits that in the absence of Clause I of Rule 173Q having been specified by the adjudicating authority, penalty cannot be sustained against them. He also relies on the Tribunal's decision in the case of Parag Fan & Cooling Systems Ltd. v. C.C.E. - 2006 (76) RLT 319 (CESTAT- Delhi). 2. Countering the arguments, learned DR submits that the ratio of the....

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....iled orders specifically listing the allegations, the evidences relied upon by the Revenue and the proposal made for imposition of penalty. During adjudication, the appellant admitted the clandestine removal thus inviting penal action in terms of Rule 173Q read with Section 11AC. In such a scenario, the ratio of the Hon'ble Supreme Court judgment will not apply. The absence of sub-clause of sub-ru....