2003 (7) TMI 435

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enhancement of the duty demand 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fidely genuine/uncontradicted clearances of fully 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 exempte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is observed that the respondents had filed appeals 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the quantification of duty demand made in the show 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... evenue's claim. As observed earlier in this order, the Commissioner 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 n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X