2017 (12) TMI 1373

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....ate For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Per Bench M/s.Heavy Fab Industries, the appellants herein, are manufacturers of excisable goods. It appeared to the department that appellant had suppressed manufacture of excisable goods and clandestinely cleared the same without payment of duty under the invoices of alleged dummy unit namely M/s.Coimbatore H....

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.... the units are registered separately with sales tax and paying sales tax and having balance sheet etc. The remand order also directed to afford cross-examination to the deponents from whom the statements have been recorded and relied upon; to consider the aspect of job work done by the appellant under Notification 214/86, to consider cum duty benefit etc. In de novo proceedings, original authority....

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....orums. For example: (1) Poly Resins Vs CCE Chennai - 2003 (161) ELT 1136 (Tri.-Chennai) (2) Copier Force India Ltd. Vs CCE Chennai-2008 (2310 ELT 224 (Tri.-Chennai) (3) CrystalcabsPvt. Ltd. & Others Vs CCE Bangalore Tribunal Final Order No.21610-21612/2017 dt.11.08.2017 (ii) Appellants have been taking the above stand right from the stage of the first adjudicati....

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....r order of the Commissioner (Appeals) dt. 17.4.2007 had already held in principle that clearances of both the units are clubbable. Hence this issue cannot be now again agitated before the Tribunal. 4. Heard both sides and have gone through the facts. 5. While the department has alleged that CHFE was non-existent and dummy unit, there has been a consistent rebuttal from the appellants to the ....