9911796707
TMI Blog2001 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... d been cleared and came back for repair was returned after repair without payment of duty or whether they brought into existence new goods for the purpose of levy of duty. The department had taken a plea that appellants had not made entries in the necessary registers to show the receipt of defective goods or for replacement and on the basis of various statements recorded, they charged the appellants for levy of duty of Rs. 21,72,064/-with regard to the goods cleared by them without payment of duty. This was seriously contested and enormous evidence was produced by the appellants to show that they had indeed received already duty paid goods for the purpose of rectification or replacement of certain parts. Wherever there were replacement of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing statement from any of the persons, and the Commissioner also in the finding portion does not rely on any statement to say that there was violation of the procedures or that they had cleared non-duty paid goods. Therefore, the order being a non-speaking order, he seeks for remand of the case so that they can establish the points before the Commissioner raised by them. 3. Ld. D.R. Shri Jayachandran attempted to justify the order on the ground that they had not received any replacement parts or repair, but they had made fresh manufacture and supplied the same. The Commissioner had noted that they had not reflected the same in D3 column of the works report, and therefore, the Commissioner was justified in rejecting their pleas. Ld. DR sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is point, counsel takes us through the paper books to show that there has been separate entries in various registers and these paper books and the records had been placed before the Commissioner. He has also stated across the bar that the Commissioner had given an assurance to the counsel and to the party to have the documents checked and verified through the Range Superintendent. However, they were surprised to receive the order. We notice from page 21 of the order wherein the Commissioner has also recorded the point that he would get the details verified before the case is decided. However, in the subsequent paragraph, there is no mention about the verification carried out with regard to the details furnished by the appellants. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
