2011 (4) TMI 50

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..... ity - Hence the duty demand cannot be sustained but assessee liable to penalty for contravention of the Rules - Reduce the penalty to Rs.2,000/- Appeal is partly allowed in favour of the assessee
Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri S.Muthuvenkatraman, Advocate For the Appellant/s Shri C.Rangaraju, SDR For the Respondent/s Per Jyoti Balasundaram Duty demand of Rs. .....

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..... at Pudukottai godown and out of 5139 quintals, 2559 quintals were physically present in the factory as confirmed in the verification report and the remaining 2580 quintals were reprocessed and removed from the factory under cover of invoices. Since the entire quantity is satisfactorily explained, the duty demand cannot be sustained and it is accordingly set aside. The confiscation of goods is als .....

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