2005 (6) TMI 174

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....March 96 to April 98 by a notice dated 3-4-2001. 2.1       (a) As processors of MMF the appeals as they are wont to do, obtained declaration under Notification No. 27/92 about the Gray fabrics and filed the same with the Central Excise Authorities & determined duty & removed the goods. (b)        During the said period 2,52,77,522.90 L.Mtrs of fabrics were obtained for processing under documents of various Merchants/ Traders. Processing was done and goods removed on basis of prices declared   by   such   Merchants/Traders. Deemed credit under notification 29 of 1996 was obtained. (c)        Officers visi....

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....nkar Silk Mills 22-9-2000 13. Shri Nandkumar Parsram Ailani Proprietor of M/s. N.P. Textiles 26-9-2000 & the Directors & a show cause notice was issued on 3-4-2001 to the assessee & its Directors. 2.2 The Additional Commissioner passed an ex parte order confirming the duty demands & penalty CCE(A) dismissed the appeal for non-compliance of pre-deposit. Tribunal remanded the same after a pre-deposit of Rs. 2 lakhs (Rupees Two Lakhs) & the CCE (A) heard the appellant, confirmed the duty demand & penalty. 2.3 (a)  Appellants have followed a set procedure of paying duty as and on prices declared by the Merchants/Traders. The reliance on the statements of five merchants stating that the appellants advised the incorre....