2015 (4) TMI 457

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....M. Misra. 1. This is an Appeal filed against Order-in-Appeal No. 217-218/KOL-III/2011 dated 08.07.2011 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata. 2. At the outset Shri D.K.Saha, Ld.Consultant for the Appellant submits that during a visit by the officers of preventive unit of Kolkata Commissionerate on 28.11.2008 a vehicle intercepted was brought to the factory for verif....

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.... as well as the owner of the vehicle filed Appeals before the Ld.Commissioner(Appeals). The Ld. Commissioner(Appeals) dropped the proceeding against the vehicle owner, however, confirmed the penalty imposed in the adjudication order against the Appellant. Hence, the present Appeal. 4. The Ld.Consultant further submits that even though in their grounds of Appeal they have questioned the issue of....

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....bsp; 2010(255)ELT 393(Guj.). 5. The Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissioner(Appeals). He submits that the Ld.Commissioner(Appeals) in the impugned order had already remanded the matter to the adjudicating authority for verification of the plea of excess payment of duty and the same is yet t be quantified. He has no objection in remanding the case to the adjudicati....