9911796707
TMI Blog2004 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. The appellants were served with a demand of Rs. 90,47,172/- which was confirmed against the appellants under Section 11A of the Act, by invoking the extended period. Penalty of equivalent amount was imposed and also interest was demanded by the Commissioner in the adjudication order which is impugned before us. 2. The appellants manufacture stainless steel flats (SS flats). The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt agent over and above the assessable value declared to the Department, covering the sale of the said quantity of 4841.495 MTs. Accordingly, the demand of Rs. 90,47,172/- was confirmed. 2. In their defence, the appellants have stated that, the said quantity of 4841.495 MTs of SS flats which were transferred to M/s. RKKK, was converted by the said C.A., through various job workers, into stainles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no allegation regarding the declared price being not true in respect of sales effected to other parties and even to the said consignment agent during the period outside the period covered in the demand notice. It is their defence that, the quantity of S.S. flats, transferred to M/s. RKKK, was subsequently sent by the said M/s. RKKK to independent job workers, for their conversion into patta/pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the bills/cash memos. 7. On perusal of these documents, it is obvious that M/s. RKKK had in fact, effected the sale of patta/pattis to the respective customers and they maintained month-wise account of the remittance made to the appellant during the period involved in the demand, after deducting the agent s commission, job charges and labour charges. There is also customer-wise break-up of q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn and that is how the demand notice came to be issued. The furnished work sheet is only for further amplification of the point that the sale proceeds which have been realised from the consignment agent namely, M/s. RKKK in respect of the said quantity relates to the sale proceeds of patta/pattis, and not of S.S. flats. Therefore, we are satisfied that, there is no excess payment received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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