2005 (11) TMI 296

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..... [Order]. Heard Shri Debasish Ghosh, Ld. Consultant on the Stay Application filed by the Appellant. In this case the duty involved is Rs. 9,90,823.00 (Rupees Nine Lakhs Ninety Thousand Eight Hundred Twenty Three only) and penalty imposed is Rs. 5,000.00 (Rupees Five Thousand only). He has drawn my attention to the findings of the Commissioner contained in his order in para 3.4. He submi .....

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..... er these rules, if such document contains details of payment of duty, description of the capital goods, assessable value, name and address of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1) : Provided that the .....

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..... of the goods and so as per sub-rule (13) of Rule 57T of C. Ex. Rules he has confirmed the demand. Further, he has taken into consideration the proviso attached to the sub-rule which is reproduced as above. The above sub-rule provides that if the Assistant Commissioner is satisfied that the duty due on the capital goods have been paid and such capital goods have actually been used or are to be use .....

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