2010 (9) TMI 449

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..... a ground for challenge in appeal filed before this Court - finding recorded by the First Appellate Authority viz. Commissioner (Appeals) has become final and conclusive - show cause notice itself treated as barred by limitation – Appeal dismissed - 92 of 2005 - - - Dated:- 14-9-2010 - V.C. Daga and R.M. Savant, JJ. REPRESENTED BY : S/Shri R.V. Desai, Sr. Counsel a/w J.B. Mishra, fo .....

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..... he Central Excise Inspector. By the third consignment the total quantity of used/spent mercury clearances reached to 32403.160 Kgs. They had brought this third consignments to the notice of the Range authority. This itself proves beyond any doubt that they were not having any intention to evade duty payment, suppression of any vital in formation regarding the clearance of used/spent mercury of thi .....

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..... s. The Revenue against the aforesaid order of the Tribunal dated21-10-2004[2005 (192) E.L.T. 187 (Tribunal)] has invoked the Appellate Jurisdiction of this Court. However, adverse finding recorded by the First Appellate Authority, not dealt with by the Tribunal has not been made a ground for challenge in appeal filed before this Court. The question of limitation is not a subject matter of challeng .....

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