2004 (2) TMI 151

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....ing to clearance of goods) in Balance Sheets and those in RG-1, noted by officers of Central Excise, the department came to the conclusion that the respondent has clandestinely removed excisable goods without payment of duty during the financial years 1996-97 to 1998-99. Accordingly, they issued a show cause notice to the party. But before that, the party had paid up the entire amount of duty levi....

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....f fraud, suppression of facts, misstatement of facts, etc., against them :- (i)         Elephanta Gases Ltd. v. CCE, Pune-I [2003 (155) E.L.T. 42 (Tribunal-Mumbai)]. (ii)       Indian Oil Blending Ltd. v. CCE, Kolkata-I [2002 (53) RLT 224 (CEGAT-Kol.)] (iii)      Bharat Seats Ltd. v. CCE, Delhi-....