2016 (2) TMI 1036

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....i N.N. Prabhudesai, Superintendent, (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - This appeal is directed against Order-in-Appeal No. BR/10/Th-I/2005, dated 23-2-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV, wherein ld. Commissioner (Appeals) upheld the Order-in-Original No. 2/SD/2004/Thane-I, dated 8-4-2004. 2. The fact of the cas....

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....spite the repeated notice therefore we do not have any option except to decide the matter on merit on the basis of records available in the appeal. 4. Shri. N.N. Prabhudesai, ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the appellant before the Adjudicating authority as well as lower appellate authority made a sub....

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....sp;    V.V.S. Concast Limited v. CCE [2011 (264) E.L.T. 222 (Allahabad)] (c)     Mittal Alloys v. CCE Ludhiyana [2009 (244) E.L.T. 237 (Tri.-Del.)] 5. On careful consideration of the submission made by Ld. A.R. and perusal of the appellant's records, we find that the demand was confirmed for non-payment of duty for the month of March, 2000. It is obser....