9911796707
TMI Blog2008 (12) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the reduced penalty and interest. We have heard the matter at length over 2 days. 2. We find that the allegation in the show cause notice was that the Appellant Assessee cleared 6,37,005 Metres of Cotton Fabrics which were subjected to the process of calendaring without grooved rollers without paying appropriate duty for the period from 4-9-96 to 31-8-97. Shri B.N. Chattopadhyay, learned Consultant appearing for the Appellant Assessee states that the non-payment of duty was due to ignorance on the part of the Appellant Assessee, but subsequently, the entire duty amount has been paid. As such, he states that the Appellant Assessee are not liable to pay any interest or penalty as there was no suppression or misdeclaration involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers or not. Hence, the case was adjourned to today and the relevant classification declarations filed by the Appellant Assessee were produced before us for examination by the learned Consultant, Shri B.N. Chattopadhyay. We find that the declaration filed on 4-9-96 merely contained the description - 'Cotton Fabrics'. However, the subsequent declaration filed with effect from 1-3-97 but actually filed on 4-3-97 initially did not contain the declaration regarding calendering without grooved rollers, but amendment was made to the said declaration in hand on 7-8-97 disclosing the fact of calendering without grooved rollers on that date. Hence, it is clear that the declaration regarding manufacture and clearance of Cotton Fabrics calendered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount for the period from 28-9-96 to 6-8-97, a direction may also be issued to the Original Authority for allowing adjustment of the Yarn Duty in accordance with law. We are of the view that the prayer now made in regard to adjustment of the Yarn Duty requires to be considered by the Original Authority in accordance with the legal provisions as and when argued before the Original Authority. 6. In view of the foregoing, we set aside the impugned Order and remand the matter to the Original Authority with the following directions :- (a) The penalty and interest shall be re-calculated taking into consideration the duty amount for the period from 28-9-96 (the date on which Sections 11AC and 11AB were introduced into statute) till 6-8-97 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
