9911796707
TMI Blog2009 (7) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... n dates, there is indication of some quantity of ribbon as manufactured. The said private records also indicate removal of colouring fibre to R&D division. It is admitted by the learned SDR that no statement has been taken from the representative of the appellant about the private records. We find that the quantities shown to have been removed are of assorted varieties and of varying lengths. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order of the Commissioner (Appeals) No. 240(SN)/C.E/JPR-I/2004 dated 7-7-2000. 2. Heard both sides. 3. The appellant is engaged in the manufacture of optical fibre/optical fibre cables. Based on a visit of audit, a show cause notice dated 19-9-2002 was issued alleging that during November, 1997 to February, 1998, the appellant has removed optical fibre and coloured fibre and rubber cable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the disputed period they have merely removed waste optical fibre and cables and from the waste they have recovered ribbons wherever possible and rest have been scraped. The private records indicate that they have only recovered ribbons and whatever recovered ribbons have been exported and to that extent the Commissioner (Appeals) have reduced the duty demand and penalty. Thus they retrieved onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to R D division. It is admitted by the learned SDR that no statement has been taken from the representative of the appellant about the private records. We find that the quantities shown to have been removed are of assorted varieties and of varying lengths. There has been accountal of manufacture of ribbon as indicated. In the absence of any investigation, the conclusion arrived at by the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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