2016 (12) TMI 202

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..... entire investigation would be issued by DGCEI in due course on conclusion of the investigation. During the course of hearing, a copy of the said Show Cause Notice No.70/2015-CEX dt. 30.09.2015 issued by DGCEI, Chennai was placed. I find that in terms of para 3.2 of Part-I of Chapter 17 of CBEC Central Excise Manual on "Search and Seizure", the adjudicating officer is the competent authority for re .....

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..... al of MS ingots to M/s.Cheran Steel Rollling Mills, Coimbatore and M/s.Ogun Steel Rolling mills (P) Ltd., the officers of DGCEI, CZU, Chennai seized an unaccounted quantity of 129125.34 Kgs. Of MS ingots valued at ₹ 39,64,148/- lying in the factory premises. Therefore, a show cause notice dt. 12.05.2014 was issued proposing to confiscate the 129.125 MTs of MS ingots valued at ₹ 39,64, .....

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..... the penalty. 3. Ld. D.R reiterates the impugned order. He submits that a detailed SCN dt. 30.9.2015 has been issued by DGCEI, Chennai. 4. After considering the submissions of both sides and on perusal of records, I find that the adjudicating authority in his OIO No.07/2014 dt. 07.07.2014 at para 6.3 has held that a comprehensive show cause notice proposing demand of duty covering the ent .....

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