2017 (12) TMI 439

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.....) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. These Appeals are appeal filed against Order-in-Appeal No.KKS-83-86-DAMAN/2008 dated 03.03.2008 passed by the Commissioner of Central Excise (Appeals), Daman. 3. Briefly stated facts of the case are that the appellant's factory was visited on 11/12.06.1997 by the Central Excise Officers and in the course of physical stock taking of finish....

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....directed to be confiscated with option to redeem the same on payment of fine. Aggrieved by the said order, they filed appeals before the Ld. Commissioner (Appeals), who remanded the matter to the adjudicating authority to re-adjudicate the case after supply of necessary/relevant documents. On adjudication, the demand was reconfirmed with interest and penalty, personal penalty and confiscation of g....

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.... the Ld. Advocate relied on the judgment of the Hon'ble Supreme Court in the case of Andaman Timber Industries 2015 (324) 641 (SC). 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find from the records that the appellant had advanced arguments requesting the cross examination of the witnesses which has been denied to the appellant. On the face of retract....