2004 (10) TMI 445

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..... dent. [Order per : C.N.B. Nair, Member (T)]. Under the impugned order, the duty demand is on two counts. A demand of about Rs. 54 Lakhs is on the ground that the appellant has not entered their production fully and correctly inasmuch as there is variation between quantities indicated in the BIS Register and RG-I Register. The second demand of Rs. 58,000/- is raised on the ground that cer .....

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..... production entered in the Excise record is much higher than the tested quantity entered in the BIS register, there could be no allegation of short entering production with intention to evade duty. The learned Counsel also pointed out that, according to the Panchnama itself, the appellant s record of raw material is in order. The learned Counsel submits that this also is indicative of the fact that .....

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..... ction in the RG-I Register, there was no evasion of duty. We find the duty demand entirely unsustainable. 4. With regard to the duty demand of about Rs. 58,000/- the appellant has shown that this amount remains covered by an earlier proceedings. Therefore, the present proceeding, being a repetition, is not maintainable. 5. In view of what is stated above, the impugned order is not sustainable. .....

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