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TMI Blog2000 (11) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : Archana Wadhwa, Member (J)]. Vide the impugned order passed by the authorities below, duty of Rs. 2,57,537.40 has been confirmed against the appellants and personal penalty of Rs. 30,000/- has been imposed. 2. We have heard Shri S.K. Roychowdhury, learned Advocate for the appellants and Shri A.K. Chattopadhyaya, learned JDR for the Revenue. 3. The demand in question has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first clearance of Rs. 15 lac on the premises that the goods fall under one Chapter. On the other hand, Shri Roychowdhury, learned Advocate shows us the classification list filed by the appellants in December, 1989 and the correspondence between the appellants and their jurisdictional Central Excise Authorities for impressing upon the point that right from the beginning the appellants have claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority and submits that even if the contention of the appellants is accepted to be correct, a reading of the show-cause notice shows that clearance value of the appellants during different financial years exceeded Rs. 30 lac and as such, in any case the appellants are required to pay duty on the clearance over and above Rs. 30 lac. 5. After giving our careful consideration to the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial years especially in the year 1989-90 and in the year 1990-91, the appellants had exceeded the limit of Rs. 30 lac. As such, even if the appellant s contention is accepted that they are entitled in respect of first clearance of Rs. 30 lac they are still required to pay duty on the balance clearance. The above position has not been disputed by Shri S. K. Roychowdhury, learned Advocate. It is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SS, the value of which has already been included in the progressive total value of the clearance from the appellant s factory, no orders are required to be passed on the same. 8. In view of the foregoing, we hold that duty liability of the appellants is to be requantified after extending the benefit of first clearance of Rs. 30 lac at nil rate of duty in terms of the notifications. As regards th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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