9911796707
TMI Blog1997 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... : Justice U.L. Bhat, President]. Order-in-original dated 31-7-1989 passed by the Collector of Central Excise, Madras is under challenge in this appeal. The order confirmed the duty demand of Rs. 6,28,241.76, imposing penalty of Rs. 60,000.00 and confiscating a machine seized from a buyer of the appellant, allowing redemption on payment of fine of Rs. 25,000.00. The order also imposed personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of previous year s clearances, such value would exceed Rs. 1.5 crores and the appellant would not be entitled to the benefit of the exemption during the year 1988-89. On this, show cause notice was issued to the appellant proposing demand of duty not paid and confiscation of the machine and imposition of penalty on the appellant and the employees. Though the show cause notice was resisted, an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he break-up given in the Chartered Accountant s certificate was not supported by documents. 4. The short answer of the appellant to the above stand taken by the Collector is that all the relevant documents had been seized by the departmental officers and were with the Department at the time of adjudication and if only the Collector had required the appellant to produce proof in support of the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which may be in the custody of the Department in proof of the break-up figures given by the Chartered Accountant. 6. For the reasons indicated above, we set aside the impugned order and remand the case to the jurisdictional adjudicating authority for decision afresh after giving an opportunity as aforesaid and of personal hearing. The appeal is allowed. - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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