2008 (4) TMI 257

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....Hardik Modh, Advocates, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Heard both sides duly represented by Shri J.C. Patel, learned advocate appearing for the appellant and Shri M.M. Mathkar, JDR for the Revenue. We find that the duty stand confirmed against the appellant on various grounds which we deal with one by one. 2. A Pa....

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....would exceed exemption limit. As such, we are of the view that the demand on this count is required to be confirmed. We order accordingly. 3. Another part of the demand stand confirmed on the findings of clandestine removal. The appellants contention that in respect of these clearances, they have evidences to show that the same were effected from their sister unit located at Nasik. There are Ce....

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....h that the corresponding Central Excise invoices for the same very goods stand issued from their Nasik unit showing the clearances and the lorry receipts along with the lorry payments, show that the goods have been loaded from Nasik, the same has to be given preference. It stand clarified by Shri Patel during the course of hearing that even Nasik unit was paying the duty and all the goods stand cl....

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....ts that they have received the payment only in respect of few sales and debit note raised by them does not stand honoured by all the customers, Inasmuch as we have already remanded the matter the other issue to the Commissioner, we would also like him to look into the above fact afresh after verifying the factual position and after applying the ratio of precedent decisions relied upon by the appel....