2008 (8) TMI 376

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....present appeal under Section 35G of the Central Excise Act, 1944 (for short, "the Act"), is directed against the order dated 11-4-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"), arising out of Appeal No. E/3712/2004-3715/2004 [2008 (228) E.L.T. 226 (Tri. - Del.)] 2. The appellant is Managing Director of M/s. Kobe Suspension Company P....

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....ed on the basis of actual duty evasion worked out. With the said finding, the matter has been remanded back to the Commissioner, the Adjudicating Authority. 4. Learned counsel for the appellant has vehemently argued that the appellant was never served show cause notice by the Adjudicating Authority in respect of his managing the affairs of the company or that the penalty was required to be impo....

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....ings recorded by the Tribunal are, prima facie, findings so as to enable the Adjudicating Authority to consider the pleas raised by the appellant and to pass an order in terms of Section 33A of the Act. Since there is no final decision in the matter of imposition of penalty or that the appellant was actually managing the affairs of the company, it is open to the appellant to raise all possible ple....