9911796707
TMI Blog2001 (8) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The appellants are engaged in the manufacture of iron and steel products classifiable under Chapter 72 and 73 of the CETA, 1985. They were served with a show cause notice dt. 23-6-97 proposing confirmation of demand of duty of Rs. 92,876/- (Rupees ninety two thousand eight hundred seventy six) on the ground that they removed their final product without payment of duty. The said all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive. Another quantity of 9.705 relatable to waste and scrap was also sent back for re-melting. 3. The said submission of the appellant did not find favour with the Asst. Commissioner who confirmed the demand of duty by observing that the appellants have not been able to co-relate the invoices in respect of 41.155 M.T. of bars and rods with the previous invoices. He also imposed a penalty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made. He submits that a perusal of the said statement would show that 41.155 M.T. of bars and rods were not removed by them clandestinely, but duty was not paid inasmuch as the same was paid when these bars and rods were cleared for the first time. Similarly in respect of the other quantity he submits that the same was taken from RG-1 records and entry in raw material register, after making suit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been given. Now the appellants claim to have the documents in their custody. As such I feel that they should be given another opportunity to produce the same before the Asst. Commissioner. Similarly in respect of 9.2 M.T., if the same has been taken out of RG-1 and has been entered in Form-IV register after making suitable remarks, the same cannot be held to be clandestinely removed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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