2008 (3) TMI 141

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....Agarwal, Jt. CDR, for the Respondent. [Order] - The appellant filed these appeals challenging the imposition of penalties. M/s. Harsingar Gutkha Pvt. Ltd. (sic) are investigation, it was found that M/s. Harsingar Gutkha cleared the goods without payment of duty under the cover of bogus invoice to various dealers. During investigation dealers admitted that the goods were received under the photo....

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....manufacturers. 4. In this case, the penalty was imposed on the ground that the manufacturer cleared the goods without payment of duty under bogus invoices. The appellant relied upon the decision of the Tribunal in the case of Rashtriya Ispat Nigam Ltd. (supra). In the case of Rashtriya Ispat (supra), the manufacturer is availing the benefit of notification and when Revenue pointed out that asse....

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...., the Hon'ble Supreme Court held that assessee has put on notice as to the exact nature of contravention for which the assessee was liable under the provisions of Rule 173Q. 5. In the present case, in the show-cause notice there was specific allegation that the goods were cleared without payment of duty under bogus invoices, therefore, contravened the provisions of Rule 173Q of Central Excise R....