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K.SANKARARAMAN, T.P.NAMBIAR
Orissa Cement Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
K. Sankararaman, Member (T)
1. These four appeals have been filed by M/s. Orissa Cement Limited, Rajgangpur against as many Orders (Original) passed by the Collector of Central Excise, Bhubaneswar. A common issue is involved in all these appeals as the Collector's four adjudication orders proceeded on a common basis. The appeals were heard together when common arguments were advanced by both the sides. The appeals are accordingly disposed of by this common order.
2. In terms of the impugned adjudication orders, the Collector has demanded Central Excise duty from the appellants under Section 11A of the Central Excises and Salt Act, 1944 and imposed penalty under Rule 173Q of the Central Excise Rules as per the details given below :-
The impugned orders have been passed by the Collector holding that the appellants had obtained refunds from the Assistant Collector concerned under Rule 173L in respect of returned Refractory Bricks in contravention of the said Rules as they had, under no circumstances, declared that only a portion of the returned goods were mixed with fresh raw-materials for processing and had knowingly and deliberately maintained the relevant Register to show that th
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