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TMI Blog2006 (7) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ector Meters which are excisable commodity. The Central Excise officers conducted certain investigations. The investigations revealed that the appellants adopted a modus operandi of production of excess quantities of Electronics Trivector Meters and clearing the same clandestinely without accounting. Therefore a show cause notice was issued to them for recovery of duty on goods cleared without payment of duty and for imposition of various penalties. The adjudicating authority decided the case in respect of the following issues which are the subject matter of show cause notice issued :- (i) Non-accountal of 255 Nos. of Electronics Trivector Meters intended to be supplied to various Electricity Boards. (ii) 228 Nos. of empty carto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohan Rao, Authorised Signatory under section 209A of the Central Excise Act, 1944. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order generally agreed with the Original authority in holding that the appellant has not maintained proper records. As regards the shortage of 649 cords, she accepted the submission of the appellants that the goods received from M/s. ARM were used in their final products and the final products were subsequently cleared on payment of duty. She also gave a finding that M/s. ARM from where the goods had been sent to the appellant s company had also reversed the Modvat on the inputs, namely PCBs (cords). Therefore, she gave the benefit of entitlement of Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o warrant for issue of the demand of Rs. 3,39,264/- as though trivector electronics meters produced and cleared without payment of duty to an extent of 228 Nos. of Electronic Trivector Meters. 5. The learned SDR reiterated the findings in the impugned Order-in-Appeal. 6. We have gone through the records of the case carefully. The total duty confirmed in the adjudication order is equal to Rs. 4,28,384/-. Out of the above amount, an amount of Rs. 89,120/- is on account of shortage found in respect of cords (PCBs) to an extent of 649 Nos. The lapse has been accepted and the appellants had paid the duty. Therefore, there is no infirmity in the confirmation of this amount. As regards an amount of Rs. 3,39,264/-, this amount represents the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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