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TMI Blog2009 (11) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri K.P. Singh, SDR, for the Respondent. ORDER Heard the learned advocate for the appellants and learned DR for the respondent. The appellants challenge the order passed by the Commissioner, Jaipur on 19th of May, 2009 confirming the demand of duty to the tune of Rs. 2,30,39,602/- along with interest and equal amount of penalty as also imposition of penalty of Rs. 40,00,000/- on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has stated in his statement dated 2nd December, 2006 that if the zinc ingots of 99.95% purity are used for manufacture of zinc oxide, then the production would turn to 1.25%. Based on the said statement and considering the raw material stated to have been issued for production during the period from 2002 to 2007 and applying the formula of 70% of the zinc dross, the output should be 84% of the z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, which process can also result in getting some part of the zinc oxide being lost along with other materials. These aspects do not appear to have been taken into consideration while applying the formula for finding a total production and calculating the duty liability. Prima facie, therefore, the case has been made out for grant of stay of the impugned order and demand thereunder. 3. It is pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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