2016 (2) TMI 483

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....A.C. (AR) ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Appeal No. SB/147/TH-II/10 dated 22/06/2010 passed by the Commissioner (Appeals), Central Excise, Mumbai Zone-I, wherein the Ld. Commissioner upheld the Order-in-Original No. 50/97 to 54/97 dated 04/09/1997 and the Appeal filed by the Appellant was rejected. 2. The issue involved in the present case is that the M....

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..../7/1999-CX dated 23-02-1999 and the same was reinforced by the Larger Bench judgment in this Tribunal in the case of Kamakhya Steels (P) Ltd. Vs. Commissioner of Central Excise, Meerut - 2000 (121) E.L.T. 247 (Tri.- L.B.). He also relied upon the judgment of Hon'ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Delhi-III Vs. A.B. Card Clothing (Pvt.) Ltd. - 2008 (222) ....

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....l goods was provided in the show cause notice, at the same time it is undisputed that the appellant had filed declaration in respect of various capital goods and spares. Unless the show cause notice specify particular capital goods, it cannot be ascertained in respect of which capital goods, the declaration was not filed. In absence of such description in the show cause notice, the show cause noti....