9911796707
TMI Blog2008 (10) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the appellants a demand of differential duty (CVD) of over Rs. 2.3 crores under Section 28 of the Customs Act by assessing the subject goods to duty under Section 4A of the Central Excise Act. He also imposed equal amount of penalty on the assessee under Section 114A of the Customs Act. A penalty of Rs. 1 lakh was also imposed on them under Section 112 of the Act, besides redemption fine of Rs. 9.5 lakhs imposed under Section 125 of the Act in lieu of confiscation of the subject goods (surge arrestors) which were imported under numerous Bills of Entry over a period February, 2003 to September, 2006 and cleared on payment of CVD in terms of Section 4 of the Central Excise Act. A higher amount of duty was leviable on the goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary evidence of the manner of clearance of the goods was adduced. It is the further case of the appellants that their claim of exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 from applicability of Section 4A of the Central Excise Act to valuation of the subject goods was also not considered by the Commissioner. It is submitted that this claim was specifically raised in the written submissions. The ld. Counsel for the appellants has reiterated this case and has urged that the matter be remanded for de novo adjudication in accordance with law. We have heard the ld. JCDR as well. He has reiterated the findings of the ld. Commissioner. 4. We have examined the records and have given careful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e minimal clearances made to dealers. We have also come across record of proceedings of the Customs authorities relating to Bills of Entry No. 203416, dt. 3-8-06 and No. 203417, dt. 3-8-06 (samples), available in the paper book. These documents indicate that, in terms of orders for examination of the goods, the packages were opened and inspected by the proper officer of Customs to check whether the goods were in bulk packs or in retail packs. The Examiner reported that the goods were found in retail packing. However, any marking for industrial use was not found on the goods. It would appear from these documents that the adjudicating authority ought to have been seized of the question whether the goods were sold by the assessee in India unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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