TaxTMI 
TaxTMI 
2011 (6) TMI 119
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.... of the appellants nor is there any adjournment request instead of notice of hearing having been sent to the appellant well in advance. We have accordingly heard the learned DR and have gone through the impugned orders. 2. It is seen that the appellants were engaged in the manufacture of Submersible Pumps which were exempted from payment of duty till 28.2.2002. The duty was levied on the s....
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....ner, recorded on the same date also admitted that since their goods manufactured by them started attracting duty at the rate of 4% with effect from 01.3.2002, they issued the invoices in respect of the goods cleared in March 2002 by wrongly showing the clearances as that of February 2002. In respect of some invoices, issued in February 2002, he deposed that the same were imaginary inasmuch as the ....
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.... He also ordered appropriation of amount of Rs. 2,05,000/- deposited by the appellant during the course of investigation. 6. Appeal against the above order did not succeed before the Commissioner (Appeals), hence the present appeal. 7. On going through the grounds of appeal, it is seen that the appellant s only grievance is that the lower authorities have not granted them the cum-d....
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.... the Hon ble Gujarat High Court in the case of Commissioner of Central Excise Surat vs. M/s. Neminath Fabrics Pvt. Limited 2010 (256) ELT 369 (Guj.). As regards the appellant s claim of cum-duty price, we note that it is well settled law that benefit of cum-duty is required to be extended even in the cases of clandestine removal. The reference in this regard can be made to the Larger Bench....