9911796707
TMI Blog2000 (7) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Archana Wadhwa, Member (J)]. The respondents are absent inspite of today s notice of hearing. Accordingly, we have heard Shri R.K. Roy, ld. JDR. 2. The respondents are engaged in the manufacture of wood and in the articles of wood classifiable under Chapter 84. On 28-11-1993 a truck loaded with dry veneer from respondent s factory was intercepted by the anti-evasion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rances, was only to the tune of Rs. 3.53 lakhs which means that the assessee was having roughly Rs. 26.5 lakhs value which can be cleared free of duty. As such there can be no motive for the clearance of the goods clandestinely. As regards the excess weight, the respondents stand is that the trade notice issued by the Shillong Commissionerate allowed shrinkage of veneer after process of drying an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be accompanied with a central excise invoice. As such, as rightly concluded by the Commissioner (Appeals), the respondents cannot be said to have indulged into excess clearance on account of any mala fide on their part. The Revenue s contention that for said lapse some penalty should be imposed upon the respondents is not found favoured with by us inasmuch as the respondents were an SSI unit, had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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