9911796707
TMI Blog2003 (12) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... Asthana, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. M/s. Marvel Vinyls Ltd. are engaged in the manufacture of PVC sheets. The item is liable to Central Excise Duty on ad valorem basis. 2. The issue raised in these appeals is whether the appellants failed to enter full quantity of products in the books of account and pay duty on the full quantity of goods manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant was guilty of clearing more goods than had been accounted for and this involved evasion of Central Excise Duty. The duty was confirmed under Order-in-Original No. 76/CEX/DFM/DC/2000, dated 25-2-2000 by the Deputy Commissioner of Central Excise. He also confiscated goods which had been seized and imposed a penalty on the appellant. The appellant took up this order-in-appeal before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, holding that, order is not proper and legal. On the same issue, duty demand was confirmed on the assessee by the Commissioner, Central Excise, Indore vide his Order No. 96/2001, dated 24-12-2001. The assessee is in appeal against that order. Certain officers of the assessee have also filed appeals against penalties imposed on them under that order. 3. We have perused the records and have cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed towards shrinkage. Learned Counsel also emphasized that, in any event, there was no short-levy of duty inasmuch as the appellants had discharged ad valorem duty on the total payments received on the sale of the goods. It is his contention that the entire proceeding is the result of a misconception. 4. We find merit in the contention raised by the assessee. It is not in dispute that the item i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged proportionate duty on that value. Viewed in this way also, the entire dispute about quantity is irrelevant for the purpose of levy and payment of excise duty. It is a purely academic and technical dispute having no bearing on the issue of Central Excise Duty. There was no loss of revenue. 5. In the view we have taken above, appeals of the assessee and their officer succeed and appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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