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TMI Blog2009 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of cement manufactured using clinkers bought out from third parties. - Deputy Commissioner issued show cause notice dated 17-2-98 proposing demand of duty without invoking the proviso to Section 11A and the said show cause notice was later withdrawn. On the same set of facts, show cause notice dated 11-5-99 has been issued invoking the proviso to Section 11A. - The party has intimated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts is clearly not justified. – We reject the appeal by the Department. - E/5252/2004 - 466/2009-EX(PB), - Dated:- 6-7-2009 - Justice R.M.S. Khandeparkar, President and Shri M. Veeraiyan, Member (T) Cross Objection No. E/CO/28/2009 Shri Isthikhar Baig, DR, for the Appellant. Shri Rajesh Jain, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T) (Oral)]. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of cement manufactured using clinkers bought out from third parties. Deputy Commissioner issued show cause notice dated 17-2-98 proposing demand of duty without invoking the proviso to Section 11A and the said show cause notice was later withdrawn. On the same set of facts, show cause notice dated 11-5-99 has been issued invoking the proviso to Section 11A. 3. The original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 173B to both the varieties of the cement. While clearing the cement manufactured using clinkers bought out from third parties, though choose to pay at lower rate of duty applicable to cement manufactured using clinkers produced within the factory. He submits that this is a clear case of suppression of relevant facts within intent to evade duty and therefore, the order of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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