9911796707
TMI Blog1998 (6) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 29-6-1998 - S/Shri Gowri Shankar, G.N. Srinivasan, JJ. REPRESENTED BY : S/Shri Vipin Jain, C.A., P.B. Vichare, Consultant, A.K. Biswas, Advocate and B.M. Kalyankar, Consultant, for the Appellants. Ms. R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. These 13 applications are for waiver of duty of Rs. 91.62 lacs (approximately) demanded from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2.00 lacs 2. Representative of the assessee explains that the duty has been demanded following investigation concerning note books recovered from the factory of the assessee. The Commissioner has found that these note books contained details of excisable goods cleared without payment of duty on brass rods, wires and strips. The Commissioner found that these were cleared in nil duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /98 is absent and unrepresented. It is pleaded on behalf of other applicants that there is absolutely no material in the notice for the proposed penalties nor any finding in the order of the Commissioner. It is further contended that they were innocent buyers and were not aware of any evasion of duty. 4. The Departmental Representative contends that Shetty, who made the entries in the note book ..... X X X X Extracts X X X X X X X X Extracts X X X X
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