2010 (1) TMI 1088

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....ent. ORDER None present for the Respondent. But the Respondent made a prayer for hearing of the matter on merit. 2. Earlier the matter was before the Division Bench. By order dated 3-9-2009, Court No. 1 has sent the matter to the Single Bench for disposal. The order also states that on the basis of the request of the Appellant made by letter dated 1-7-09, the matter should be decided on m....

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....bed by Notification No. 45/2001-C.E. (N.T.), dated 26-6-2001 were not being followed, there was need for levy of excise duty of Rs. 4,69,797/- followed by equal amount of penalty made by Adjudication order dated 13-4-2004. Grievance of the Appellant was heard by ld. Commissioner (Appeals). He noticed that Department was justified to issue show-cause notice. The plea that on the basis CT-1 certific....

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....sidered the merits of the case there is no dispute that the inputs have not suffered duty which is coming out from page-3 of the Appellate order. But in written submission, the Assessee pleads innocence and claims to have exported goods for first time. Also it claims that the Appellant being a merchant exporter had processed the goods through job workers. Entire export evidence were on record. Rem....