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TMI Blog2003 (7) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... and to about Rs. 1.75 crore (against the duty of over Rs. 36 lakhs confirmed in the impugned order) and imposition of appropriate amount of penalty taking into consideration the gravity of the offence and duty evaded. Thus, the appeal seeks confirmation of the entire duty amount as proposed in the show cause notice. The ground taken for the enhancement is that since the Adjudicating authority had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully exempted goods has to be deducted calculating the aggregate clearances each year. In respect of invoices where there is no corroborative/supporting evidence indicating mis-declaration of the goods, the clearances have to be taken on their face value inasmuch as the invoices were describing the goods as Window Shutters etc., which are fully exempted and against which there is no contrary evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against the same order, being Appeal Nos. E/1279 and 1280 of 1998 and those appeals were dismissed under Final Order Nos. 758-759/2000, dated 8-6-2000 of the South Zonal Bench, Chennai of this Tribunal, for failure to comply with the requirement for pre-deposit of amounts as ordered under Section 35F of the Act. 4. While the Revenue is right in their submission that the Commissioner has upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice by pointing out that the appellant had a limited number of workers (9 persons), their entire machinery was worth only Rs. 11 lakhs and their power consumption was too little. It was their submission that these factors would make it clear that such a huge quantity of production as alleged in the show cause notice was not practicable with the limited resources of the appellant. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner has discussed the evidence in regard to various supplies and limited the duty demand to cases where supply of dutiable goods had been corroborated. We are of the opinion that the approach of the Commissioner is not to be faulted in the facts of this case. 6. In view of what has been stated above, we are of the opinion that no interference is called for in the present case. Appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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