9911796707
TMI Blog2007 (9) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is engaged in the manufacture of Polyester Textured Yarn falling under Chapter heading No. 5402.32. Their factory was visited by the officers on 28-2-2000 and certain goods were found to be loaded in the truck or being in the process of loading. It was also noticed that the appellants have issued invoices for the said goods from Sl. No. 4220 to 4270, but the debit entries in the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,000/-, upon the Director to the extent of Rs. 25,000/- and upon the Manager to the extent of Rs. 10,000/-. 3. Subsequently, proceedings were again initiated by issuance of another show cause notice dt. 14-10-2004 proposing to confirm the demand and imposition of penalties. The same were confirmed by Original Authority and upheld by Commissioner (Appeals), Hence the present appeal. 4. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in PLA remained to be made. As such no intention on the part of the appellant to clear the goods without payment of duty can be arrived at. Further in respect of Modvat credit, it stands explained by the appellant that the entire consignment was covered by one bill of entry, which was being transported to the appellant s factory by 9 trucks. It so happens that 7 trucks reached the factory and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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