2022 (7) TMI 874

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....HNAN NAMBIAR, SRI.P.GOPINATH, SRI.K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS AND SRI.PAULOSE C. ABRAHAM RESPONDENT: ADV SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS JUDGMENT Basant Balaji J., The appellant challenges the final order in appeal No. E/185/2008-DD of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore wherein the chal....

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.... the appellant, after hearing, the Joint Commissioner of Central Excise passed Annex-D order dropping all proceedings initiated against the assessee. Annex-D order was a subject matter of review by the Commissioner of Central Excise and the Joint Commissioner of Central Excise also filed an appeal before the Commissioner of Central Excise (Appeals). The Commissioner (Appeals) by order dated 29.11.....

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....llant has developed a system to evade payment of Central Excise duty. By connivance of two parties, sovereign function of payment of duty cannot be avoided. In the instance case, the principal and the job worker with a conspiracy as stated above have made an attempt to evade the payment of duty. They tried to take advantage of the technicality of the law." Hence, the order passed by the Commiss....