2017 (4) TMI 594

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.... Rep. by Shri H.C. Saini, DR for the respondent. Per S.K. Mohanty: The brief facts of the case are that the appellant is engaged in manufacture of Heavy Commercial Vehicle and Chassis of Vehicles falling under Chapter sub-heading 8704 and 8706 respectively, of the first schedule to Central Excise Tariff Act, 1985. During the disputed period, 2008 to 2011, the appellant had cleared 86 nos.....

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....he department issued a show cause notice dated 28.06.2011 seeking recovery of the central excise duty alongwith interest and for imposition of penalty. The show cause notice resulted in the adjudication order dated 5.11.2010. The ld. Commissioner of Central Excise has confirmed the central excise duty demand of Rs. 2,44,77,849 along with interest and also imposed equivalent amount of penalty on th....

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....he Tribunal and ARE-3 certificate :- (1) Rimtex Industries Vs. CCE, Bhavnagar-2010(254) ELT 116 (T-Ahmd.) (2) IFGL Refractories Ltd. Vs. CCE & Cus, Bhubaneswar - 2006 (206) ELT 728 (Tribunal-Kolkata) (3) Reliance Industries Ltd. Vs. CC(Exports) - 2013 (293) ELT 679 (T-M) (4) Copies of ARE-3 for the year 2008. 4. On the other hand, ld. AR appearing for the Revenue reiterates the find....

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....epartment regarding supply of goods under EPCG licence and filed the re-warehousing certificate, the allegation of suppression, fraud, etc. cannot be leveled against the appellant justifying the issuance of show cause notice by invoking the extended period of limitation. We find that the decisions cited by the ld. Advocate squarely deal with issuance of show cause notice within the normal period, ....