2005 (9) TMI 365

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..... shi, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. None appeared for the appellant. Heard the ld. DR and perused the records. These appeals arise out of the orders of Commissioner (Appeals) Navi Mumbai, who disposed off the appeals before him by a common order. 2. Briefly the facts are that the appellants manufacture Di Ethyl Amine falling under Chapter Heading 2921. .....

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..... d. The lower appellate authority confirmed the duty demand by the Assistant Commissioner but reduced the penalty to Rs. 10,000/-. Hence this appeal. 3. In the appeal memorandum the appellants claim that they are entitled to the benefit of Notification No. 217/86 as the goods in Diethyl Amine is captively consumed. The lower appellate authority however held that the appellants have not captively .....

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..... e any L6 licence. Moreover the appellants paid duty on the product and were not clearing the goods under Chapter X Procedure. The appellants appear to be bringing an entirely non-applicable notification instead of answering the charge of undervaluation. The Commissioner rightly rejected the appeal before him. We see no infirmity in the order. The appeals are rejected. - - TaxTMI - TMITax - Cen .....

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