2018 (2) TMI 532

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....R) for respondent his appeal of M/s Ultratech Cement Limited against order-in-appeal no. NGP/EXCUS/000/APP/266/15-16 dated 13th August 2015 of Commissioner of Central Excise (Appeals), Nagpur can be disposed of in the light of the decision of the Honble Supreme Court in Larsen & Toubro Ltd v. Commissioner of Central Excise, Pune - II [2007 (211) ELT 513 (SC)]. 2. Appellant was alleged to ha....

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.... judgments handed down, has held 17. Yet again in Nizam Sugar Factory  v. Collector of Central Excise, A.P., [2006 (197) E.L.T. 465 (S.C.)] the ratio rendered in P & B Pharmaceuticals Ltd. (supra) has been reiterated stating : "Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in the knowle....

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....on dioxide to another unit as per agreement dated 19-3-1983; that they had not taken necessary licence; had not followed the procedure prescribed under the rules; and had not discharged duty liability. The said SCN covered the period of assessment years 1982-83 to 1986-87. Appellant responded to the second SCN and took the plea that the SCN under consideration was practically a repetition of the a....

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.... in terms of the earlier replies i.e. reply to SCN dated 16-7-1987. The adjudicating authority did not accept the appellants contention and the demands raised in the SCN were confirmed. xxx                    xxx               &nb....