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2010 (1) TMI 1088

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..... hearing of the matter on merit. 2. Earlier the matter was before the Division Bench. By order dated 3-9-2009, Court No. 1 has sent the matter to the Single Bench for disposal. The order also states that on the basis of the request of the Appellant made by letter dated 1-7-09, the matter should be decided on merit. Accordingly, the matter has been taken up for hearing. Extent of the examination .....

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..... here was need for levy of excise duty of Rs. 4,69,797/- followed by equal amount of penalty made by Adjudication order dated 13-4-2004. Grievance of the Appellant was heard by ld. Commissioner (Appeals). He noticed that Department was justified to issue show-cause notice. The plea that on the basis CT-1 certificate issued by Department, the Assessee procured duty free raw material shall not immune .....

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..... which is coming out from page-3 of the Appellate order. But in written submission, the Assessee pleads innocence and claims to have exported goods for first time. Also it claims that the Appellant being a merchant exporter had processed the goods through job workers. Entire export evidence were on record. Remittance relating to export came. Assessee relied on Notification No. 43/2001-C.E. (N.T.), .....

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