9911796707
TMI Blog2000 (7) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Archana Wadhwa, Member (J)]. Vide the impugned order Commissioner of Central Excise, Bhubaneswar has confirmed a demand of duty of Rs. 27,04,546/- against the appellants and has imposed personal penalty of Rs. 3 lakhs. The above confirmation of demand of duty is based upon the comparison of figures of manufacture and clearances as reflected in the annual financial accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circulation within a period of two months from the close of the financial year. The method of compilation adopted by the statistical department is completely different from that required for the maintenance of Central Excise records. The order department of RSP under General Manager, Materials Management keeps record and despatch advice of materials removed from the factory. Order department com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned shop and the difference between the sectional weight and the actual weight. 6. As regards the CR coil the appellants have contended that the difference between the annual statistics and RT-12 figures is primarily due to difference in clubbing of seconds of CR coils. 7. It has also been explained that the production figures in the RG-1 are entered according to the sectional weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce. There is nothing on record to show that the appellants have been indulging into excess clearances without payment of duty. The appellants have satisfactorily explained the difference between the figures as reflected in annual financial account and those entered in RG-1 for each and every item. As such we hold that confirmation of demand of duty against the appellants is not justified. We also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
