2014 (8) TMI 699

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.... Kumar :- The appellant are a manufacturer of Filter Tipped Cigarettes of length not exceeding 69 mm and are being sold under the brand name 'Pelican'. On 26/07/04, the appellant informed Assistant Commissioner, Central Excise Division IV, Faridabad about a dacoity which took place in their factory in the night on 24-25th July, 2004. They informed that the they have lost cigarette machines, Fil....

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....on application was rejected by the Commissioner vide order-in-original No. 31/KKJ/Tech/2005-06 dated 31/01/2006. In view of rejection of the remission application, the Additional Commissioner vide order-in-original dated 02/01/07 confirmed the duty/Cenvat credit demand of Rs. 31,86,631/- against the appellant alongwith interest on it under Section 11AB and imposed penalty of Rs. 2,00,000/- on them....

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....der. Against this order of the Commissioner (Appeals) this appeal has been filed. 2. None appeared for the appellant, though a notice of hearing had been sent to the appellant well in time. In fact the hearing notice has been returned with the postal authorities with remarks 'left' which indicates that the appellant have left the place whose address had been given as the correspondence address ....

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....use or unavoidable accident. He also pleaded that the remission has been claimed on false ground of dacoity as the police report establishes that no dacoity had taken place at all. He, therefore, pleaded that there is no infirmity in the impugned order. 4. I have considered the submissions of learned Jt. CDR and have gone through the records. 5. There is no dispute that the goods in respect ....