2017 (5) TMI 42

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....aggi, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. 46/Commissioner/Noida/2007 dated 18/12/2007 passed by Commissioner of Central Excise & Customs, Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of polyurethane ....

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....xt of the said Final Order is as follows:- "Heard both sides and perused the record. The short levy demand has been made on the ground that the appellant/assessee has been selling part of the goods manufactured by it to a related person, namely, M/s. Pefeda Marketing, and short levy of duty has taken place on account of assessing those goods to duty at the sale prices to the related perso....

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....atter to the original authority for verification of the assessee s contention and to pass a fresh order on merits. 4. The stay application and appeal are disposed of accordingly." 3. As a consequence of said Final Order dated 19.12.2006, original authority issued Order-in-Original No. 46/Commissioner/Noida/2007 dated 18.12.2007. Aggrieved by the said order dated 18.12.2007 appellant ha....

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.... impugned period were lying with the Department and original authority never even made an attempt to trace out the invoices etc from such records. 5. The records indicated that the respondent had not filed any cross objection taking any exception to the above stated grounds raised by the appellant. 6. Heard the learned Counsel for appellant. She has submitted that confirmation of demand thro....