9911796707
TMI Blog1998 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice U.L. Bhat, President]. The order impugned in the above appeals confirms duty demand of Rs. 92,47,100/- on M/s. Pawan Foam Products Pvt. Ltd. imposes mandatory penalty of an equal amount on the same manufacturer under Section 114A of the Customs Act, 1962 and imposes penalty of Rs. 1 lakh on one of the Directors of the manufacturer, who is also an appellant. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact used in the process of manufacture of TPU, but the attempt was not successful and the process led only to generation of waste products and not TPU. According to them, bulk of the imported material was so used and only a small part was left by the time production stopped. The production was stopped in 1995. Even the small balance quantity as well as relevant documents were destroyed in a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession of facts. 6. According to the appellants there were no admissions as alleged by the Commissioner either that the appellant had no facility for manufacture of TPU or that the entire quantity was transferred for some other purpose, there was no material to show absence of technical expertise, that documents relating to fire are irrelevant since the show cause notice itself admitted the fire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the scientists and other staff who would have attended to the manufacturing process if there was really any such manufacturing process undertaken and such evidence was not produced. 8. We find that the provisions for mandatory penalty came into effect in September, 1996. Therefore, prima facie such penalty could not have been imposed in respect of mis-conduct committed during any precedent per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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