9911796707
TMI Blog1999 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : C.N.B. Nair, Memeber (T)]. All these miscellaneous applications seek direction to the Commissioner of Central Excise, New Delhi and Joint Secretary [(TRU) CBEC] for filing affidavits as well as to produce documents in regard to the appellants averment that the non-payment of duty on the goods was according to the advice of the Department itself and that facts about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability or otherwise of goods is not a matter of opinion but is to be decided through appropriate proceedings. The alleged visit of Central Excise Officers to the appellants premises also do not by itself bar the issue of demand notice. 3. We find that the issue for decision is dutiability of various dry fruits sold by the appellants. The excisability of these goods is to be decided based on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice :- The value of sale of the processed and unprocessed nuts has been computed by us on the basis of the copies of our sale bills - the original bills being in the possession of the department. The value of sale of processed and unprocessed nuts for the month of March 97 comes to Rs. 1,25,498.00 and Rs. 2,41,010.00 respectively the corresponding sale for the period 1-4-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods were liable to duty and that duty had not been paid. The imposition of penalty on Shri Pradeep Khanna was entirely unjustified as he was under the bona fide impression that no duty was payable. 5. The learZed SDR opposed the grant of stay and contended that Chapter 20 of the Tariff covers all preparations. 6. We have seen the records of the case and have considered the rival su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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