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2010 (5) TMI 273

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..... yond perview of allegation in Show Cause Notice. Impugned order liable to be set aside. Matter remanded to the Commissioner. - E/655/2009 - 794/2010 - Dated:- 6-5-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY: S/Shri K.S. Naveen Kumar and R. Dakshinamurthy, Advocates, for the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order]. - This appeal is directed against .....

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..... se Act, 1944. Aggrieved by such an order of imposition of equal amount of penalty under the provisions of Section 11AC, the appellant herein filed an appeal before the ld. Commissioner (Appeals). Ld. Commissioner (Appeals), after granting a personal hearing, upheld the Order-in-Original and rejected the appeal filed by the appellant. Hence, this appeal. 3. Ld. Counsel submits that both the lower .....

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..... adha Pharmaceuticals v. CCE - 2003 (152) E.L.T. 251 (S.C.) (d) Futnani Steels Pvt. Ltd. v. CCE - 2009 (235) E.L.T. 869 (Tri. - Bang.) 4. Ld. DR on the other hand would submit that the appellant had not declared in their monthly returns regarding the issuance of invoice for which duty was not debited by them. It is his submission that the RT12 returns which were submitted, were indicating the i .....

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..... g authority given in para 12 and 13 of the Order-in-Original. On perusal of the paras 12 and 13 of Order-in-Original, I find that the findings recorded by the adjudicating authority in para 12 and 13 were not at all alleged in the show cause notice. In the absence of any such allegation, Id. adjudicating authority could not have recorded these findings. It is also seen from the impugned order that .....

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