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TMI Blog2008 (11) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... cement bags but the case of 1 kg. cement packed in every single bag of cement bag was in excess - the charge of clandestine clearance stands established - appeal allowed - decided in favor of appellant. - E/3589-3590/2007-SM - 1651-1652/2008-SM(BR)(PB) - Dated:- 26-11-2008 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Shri S.K. Panda, Jt. CDR, for the Appellant. None, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unloading 1 kg. of excess cement was filled in each bag so that the consumer receives exact quantity of cement. Thus, from November, 1998 to July 2003, the assessees had cleared 691.917 MT of cement clandestinely. Accordingly, a show cause notice dated 2-12-2003 was issued proposing confiscation of the seized cement bags, duty demand on cement removed clandestinely and also proposing penal action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anaging Director of the factory. He therefore, set aside the penalties also. Hence, these appeals by the Revenue against the respondent s company and its Managing Director. 2. I have heard both sides. Duty leviable on cement is on specific basis (Rs. 200/300 PT as changed from time to time) and, therefore, if excess quantity was removed by the respondents, excess duty was required to be paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to offset any loss in loading and unloading of the cement bags but the case of 1 kg. cement packed in every single bag of cement bag was in excess. Therefore, I hold that the charge of clandestine clearance stands established and accordingly uphold the duty demand and penalties on unit and its Managing Director on this account, set aside the impugned order in so far as it relates to setting asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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