2016 (8) TMI 983

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....ocate, Shri Hrishikesh, Advocate for Appellant Shri D.K. Deb, Assistant Commissioner (A.R.), for Respondent ORDER Present appeal is filed by Premier Packaging Pvt. Ltd against Order-in-Appeal No. 67-CE/GZB/2007 dated 09/07/2007. 2.  The brief facts of the case are that the appellant are manufacturer of corrugated boxes and with effect from 12.03.2001 paid Central Excise duty on th....

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....xtended period, show cause notice No. 04/JC/GZB/2006 dated 02.02.2006 was issued to the appellant demanding Central Excise duty  of Rs. 5,76,854/-. 3.  Above stated show cause notice was decided through Order-in- Original No. 06/ADC/GZB/07 dated 31.01.2007 wherein a demand of Rs. 4,97,288/- was confirmed, equal penalty was imposed on appellant and appellant were ordered to pay interes....

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....of provisions for extended period. Para 4 of  said show cause notice is reproduced bellow. "4. Further, the party has not intimated to the Department about the said facts at the time of their clearance and submission of returns of documents from time to time to the Department with an intention to evade payment of Central Excuse duty. Therefore, the provisions of Section 11A(1) of the Centr....

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....sioner AR has reiterated the findings in impugned order-in-Appeal. 7.  We have gone through the rival contentions and above referred para 4 of the show cause notice. We have also gone through the provisions of Section 11A of Central Excise Act, 1944 as was applicable during the material time. We agree with the learned counsel that if the provision for invocation of extended period is to be....