2008 (10) TMI 482

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....pellant. Shri H.G. Dharamadhikari, Advocate, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by the Revenue. The brief facts of the case are that the respondent has paid certain duties after clearance of the intermediate goods to their own sister unit and has approached the jurisdictional superintendent for issuance of a certificate under Rule 57E of ....

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.... relevant show cause notices and it is only at the time of denying the respondent's claim for issue of certificate under Rule 57E that such allegation has been made. The Commissioner (Appeals) also noticed that the show cause, notice was issued by the Assistant Commissioner and not by the Commissioner who alone is competent to issue the show cause notice alleging the suppression of facts etc., and....

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....otices were issued and therefore, suppression of facts was not alleged in the three show cause notices. However, now that the show cause notice has been issued for past five years by invoking extended period by the Commissioner (which as per query from the Bench is still pending and not decided) bringing out suppression of facts and mis-declaration on part of the appellant, the certificate under R....