9911796707
TMI Blog2005 (4) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... me in these rolls. Therefore, the impugned order in this regard is affirmed. However, the quantum of duty will be worked out in respect of these rolls, by the Department which will be payable by the appellant-company. The documents showing payment by them as job work charges to that firm had been also produced by them. They had even produced the statement of the bank account of that firm to prove that the payment made by them was credited to their account. In the face of these documentary evidence, it is difficult to accept the plea of the Revenue that the firm, M/s. Gopal Grinding Industry did not exist. From mere non-cooperation of that firm, no inference could be drawn against the appellants that they had, in fact, manufactured the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the place of the buyers had been brought on record. Thus, the impugned order accordingly stands modified. The duty in respect of 989.745 kgs. of rolls which will be worked out as per law by the Department is confirmed against the company, appellant No. 1, with penalty of Rs. 50,000/-, while the impugned order confirming the rest of the duty with penalty is set aside against the appellant no. 1. Similarly, the penalties on other appellants no. 2 3 are set aside. The appeals stand disposed of in the above terms. - S/Shri P.S. Bajaj, K.C. Mamgain, JJ. REPRESENTED BY : Shri K.K. Anand, Advocate, for the Appellant. Shri Randhir Singh, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. The above captioned appeals have been direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt the shortage of other raw materials, detailed above, in our view, is not sustainable. Regarding the shortage of supari, 4457.870 kgs, the appellants have, from the very beginning, taken the stand that the same had been sent to M/s. Gopal Grinding Industry for cutting and also produced the challans under which this quantity of Supari was sent by them to the said firm for job work. But no serious efforts were made by the Department to verify this fact from that firm. That firm was approached for the first time after about three months of the disclosure of these facts by the appellants at the time of checking of their stock by the Officers. But immediately thereafter, the Officers did not approach M/s. Gopal Grinding Industry. They rather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claimed by them of Cardamom is 30%, Supari 10% and Katha 1%. These wastages could not be said to be in any manner exorbitant or arbitrary. Therefore, the allowance of these wastages was required to be given to them, but the adjudicating authority has failed to do so. The quantity of Katha and Cardamom sent to M/s. Gopal Grinding Industry through the Challans on job work basis had been also overlooked by the adjudicating authority. The job work charges had been duly reflected by the appellants in their account books. The challans were entered by them in Form 4 Register and the quantity of the raw material received after the job work was also entered by them in that Register. 6. The duty demand has been calculated on the basis of shortage o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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