1993 (12) TMI 61

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....availing of benefit of Notification No. 22/82 dated 23-2-1982 and paying Excise Duty at the rate of 1.60 per gross on the matches cleared from the factory. On 27-12-1985 the officers of the respondents inspected the premises and on the basis of inspection a show cause notice was issued on 1-2-1987. In the show cause notice it was pointed out that the petitioner has suppressed the production of mat....

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.... the Cooly Registers. The petitioner filed appeal to the first respondent and by an order dated 29-3-1988 the appeal was dismissed, but the penalty was reduced to Rs. 500/-. 2. I am not called upon to go into the merits of the case because of a technical flaw pointed out in the order of the first respondent. The contention is that the first respondent has not considered and rendered a finding o....

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....s of the case Section 11A of the Act could have been invoked at all. 3. It is no doubt true that the petitioner has also sought for a reference to the High Court on certain points of law and that application is said to be pending on the file of this Court before a Division Bench. It is open to the parties to agitate that question separately. That would not prevent me from holding that the order....