2015 (10) TMI 1128

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....keyan, Adv. For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: D N Panda: Cllubbing of the clearances made by the manufacturing unit of the appellant with three fictitious units created by it, was made in the hand of the appellant and adjudication was made levying duty demand of Rs. 5,85,262/- as well as penalty of Rs. 5,00,000/- under Rule 9(2) read with Rule 173Q of the Centr....

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....concerns. When the show-cause notice did not make any allegation of under-valuation of the clearances made by appellant, the Adjudicating authority re-assessed the clearances making over-valuation thereof adopting trading value which is inconceivable. In absence of such allegation in the show-cause notice Adjudication is bad and ill founded as well as fails to stand. 2.3 So far as penalty is co....

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....ree fictitious concerns were of the appellant. 5.2 There was no material on record to suggest that fictitious units were in reality manufacturers. Those were neither registered with the Excise Authorities nor machinery were installed by them to carry out manufacture. There is no evidence of any purchase of raw material, consumable or packing material nor payment of electricity charges to prove ....