2003 (9) TMI 469

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..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide the impugned Order, the Commissioner has confirmed the duty of Rs. 3,50,855.34 (Rupees three lakhs fifty thousand eight hundred and fifty-five and paise thirty-four) against the appellant-company and has imposed an equivalent quantum of personal penalty in respect of 22 batches of Emami Talcum Powder cleared by the appell .....

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..... from different batches of the product in question and were getting the same tested by the Chemical Examiner, Customs House, Calcutta so as to verify the presence of Ethyl alcohol in the Talcum Powder in question. During the period in question in respect of the present appeal, samples were drawn from a total number of 114 batches. Whereas Ethyl Alcohol was found in the samples relating to the 92 b .....

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..... under the provisions of Medicinal and Toilet Preparation (Excise Duties) Act, 1955, which was more or less equivalent to the rate of duty as applicable to the Excise Act. The appellants are required to pay duty under any one of the two Acts and as such, they were paying the duty under the 1955 Act. It cannot be said that they had evaded duty under the Excise Act. Inasmuch as the issue is covered b .....

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