9911796707
TMI Blog1999 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... r : G.N. Srinivasan, Member (J)]. This is an application filed for waiver of payment of duty of Rs. 32,20,623.00 and equal amount demanded as penalty under Rule 173Q(1) read with Section 11AC of the Act. The impugned order also ordered confiscation land, building, plant and machinery etc. and allowed to be redeemed on payment of fine of Rs. 20,000/-. 2. Appellant is a manufacturer of P or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products either in liquor or dry forms arise which are known as kashaya/quatha/ghana which are sacks and extracts of vegetables falling, under chapter sub-heading 1301.90. In the impugned order, the Collector of Central Excise and Customs, Surat-II had observed that he had perused the declarations filed by the assessee for the periods 1991-92, 1992-93 and 1993-94 and observed that the appellant d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental officials have visited the factory and had certified that the final product is entitled to the exemption that is indicated at page 156 of the paper book. He therefore, in any event, argues that the claim is barred by limitation. He also states that the product was never declared as a final product. 4. As against this, the learned DR Shri Yadav, while adopting the reasoning of the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso show that the product GHANA has been mentioned as to how it is prepared and brought to the notice of the departmental officers. In fact from 1982 onwards the assessee had informed the department. When these are the facts of the case, we are prima facie satisfied that the assessee has a very strong prima facie case. We are therefore of the view that there is no justification for directing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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