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TMI Blog2001 (7) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : Jeet Ram Kait, Member (T) ]. Both these appeals arise from same Order-in-Original No. 16/97, dated 14-3-1997 passed by the Commissioner of Central Excise, Madurai on the ground that the order of Commissioner is erroneous and unsustainable in law inasmuch as he has failed to consider various submissions, grounds and evidence before adjudicating the matter and the order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants had no intention to evade any payment of duty and all the operations have been done only in a bona fide manner. They have also submitted that there is no finding against the appellant Shri S. Rajan, Managing Partner who has been imposed a penalty without giving any finding against him and without coming to the conclusion that there was any nexus involving him directly for the alleged vio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame premises and therefore the extended period has been rightly invoked by the Commissioner. 4. We have carefully considered the submissions made by both the parties and in para 20, the Commissioner has recorded the finding that approval of ground plan by the Superintendent of Central Excise does not change the position that they were required to intimate that their factory was being utilised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants and the findings recorded in para 6 on the aspect of suppression is relevant and applicable to the facts of this case. The Tribunal observed that there were two sister units, one manufacturing wafer with the brand name ASOKA and the other manufacturing biscuits with the same brand name situated adjacent to each other under the jurisdiction of same range Superintendent and the Asst. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period under sub-section (1) of Section 11AF Central Excise Act, 1944 is not sustainable and the order-in-original imposing penalty of Rs. 16,000/- on M/s. Dinesh Greases under Rule 173Q and Rs. 10,000/- on Shri S. Rajan, Managing Partner of Dinesh Greases under Rule 209A of C.E. Rules, ibid., is also not sustainable. In view of the above facts and circumstances, the appeals are allowed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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