2013 (9) TMI 933

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....r the Petitioner. ORDER Heard learned counsel for the appellant. 2. The appeal was admitted on 30-8-2010. Office has reported on 17-2-2012 that notices were issued to the respondents but neither acknowledgment nor undelivered cover has been received back. 3. The petitioner was required to affect service on the respondents. An affidavit of service of Ms. Pallabika Dutta has been filed. ....

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....ct that the department was aware of the marketing pattern of the company as in the case of Sheffield Appliances v. CCE, Kolkata reported in 2003 (154) E.L.T. 625, rendered in the case of company belonging to Polar Group as early as in 1994 the department was aware of the marketing pattern of the company. The relevant portion of the order quoted by the Tribunal is recorded as below : - "We have ....

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....wn to the Ld. Commissioner who passed the impugned order also. However, he has proceeded to pass the impugned order on the ground that in the earlier proceedings this point was examined in isolation and that it resulted in the "proverbial vision of an elephant". Such a finding cannot constitute the basis for re-opening the proceedings in terms of Proviso to Section 11A. Despite knowledge of facts,....

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....ns raised on the ground of limitation to be sufficient and held that the demand beyond the normal period under Section 11A of the Central Excise Act is barred by limitation. The penalty on the appellant as well as its directors and officials was not found sustainable. 8. Learned counsel for the department states that it was incumbent upon the company to disclose its marketing pattern. The compa....