9911796707
TMI Blog2001 (7) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... order the authorities below have confirmed demand of duty of Rs. 88,505.75 (rupees eighty eight thousand five hundred and five seventy five paisa) and imposed personal penalties of Rs. 50,000/- (rupees fifty thousand), Rs. 25,000/- (rupees twenty five thousand) and Rs. 2,000/- (rupees two thousand) under the provision of Rule 173Q(1)(a) and Rule 173Q(1)(a) (d) and under Rule 226 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assemblies under the provision of Rule 57F(2), it was seen that roller assemblies were received back from their job workers at a date prior to the despatch of such laminations under the provision of Rule 57F(2). The appellants have taken a stand that since their unit was new and the person responsible for maintenance of records was not experienced, the records were being improperly maintained for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared by the appellant in corresponding D-3 declaration. On the said basis the authorities below have concluded that there was manipulation of records by the appellant in respect of the return of duty paid fans and the modus operandi was to clear the goods clandestinely without payment of duty. 4. The Advocate s pleas about mismanagement of records by in-experienced staff on account of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been shown that the inputs received by the appellants have not been fully used in the manufacture of the final products and there is no explanation coming from the appellants. In these scenario, the inevitable conclusion is that the same has been used in the manufacture of the final product. Accordingly I confirm the demand of duty against the appellants. However, as regards the penalty, I redu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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