9911796707
TMI Blog2001 (8) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order]. - Vide the impugned Orders, the authorities below have confirmed the demand of duty of Rs. 1,00,358.00 (Rupees one lakh three hundred fifty-eight) and Rs. 1,430.00 (Rupees one thousand four hundred thirty) and has also imposed a personal penalty of Rs. 10,000.00 (Rupees ten thousand). Briefly stated the facts of the case are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued to the appellants proposing demand of duty and imposition of personal penalty. During adjudication proceedings before the Assistant Commissioner, the appellants in their reply dated 13-5-1996 took a stand that the raw materials in question were lying on the floor or fitted in the machines of the machine shop having been taken there by the labourers early in the morning of 31-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Officers along with the authorised representative of the Company. No objection was ever raised by the authorised representative of the Company at the time of physical verification. In his statement given on 31-10-1995 in response to summons issued to him, Shri A.K. Shukla admitted the shortages and failed to give any reasons for the same. It is only at the time of filing reply to show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea without any supporting evidence to that effect. The same has been rightly rejected as an after-thought by the original adjudicating authority who has also referred to the various contradictory pleas raised by the appellants in their reply to the notice. When the appellants have availed the Modvat credit in respect of the inputs, it is the duty of the assessee to account for the said inputs pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
