2017 (1) TMI 1478

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..... Prasad, Advocate, for the Appellant. Shri G.R. Singh, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The appellant M/s. Sanjay Asbestos Cement Pipes Pvt. Ltd. is in appeal against the Order-in-Appeal dated 13-11-2009 passed by the Commissioner (Appeals) whereunder the Order-in-Original No. 112/2008/2009, dated 22-1-2009 passed by the Assistant Commissioner, Cen....

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....3 in respect of Fly Ash received in the factory on 18-3-2007 as required by the Trade Notice No. 40/97-C.E. (24-Misc.) dated 16-5-1997 issued by Commissioner, CE Jaipur and the condition prescribed under Notification No. 5/2006 C.E. dated 1-3-2006 had not been fulfilled. 3.1 The appellant inter alia contends that they manufactured cement pressure pipes with the use of cement and Fly Ash, w....

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....erly and no discrepancies were found by the department; the goods were cleared on excise invoices. The appellant fails to understand which particular clause of sub-rule (1) of Rule 25 of C.E. Rules, 2002 has been contravened with intent to evade duty for which penalty equal to duty demand has been imposed. 4. The ld. AR reiterates the findings given in the impugned order. 5. After ....