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TMI Blog2012 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... officers. On the above basis proceedings were initiated against them by way of issuance of a show cause notice, which culminated into an order passed by the original adjudicating authority and subsequently confirmed by Commissioner (Appeals) vide his impugned order. 2. Learned advocate appearing for the appellant submits that the duty confirmation in respect of the final product and various inputs is as under : Sr. No. Description of goods Quantity Value (in Rs.) Amount of Duty (in Rs.) Allegation 1. Sodium Hypochloride 183295 Kgs. 916475=00 146636=00 Removal of goods without payment of duty 2. Sodium Sulphate 1000 kgs. 7000=00 1120=00 Removal of goods without payment of duty 3. Cypermethrine 582 kgs. 270 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sulphate involving duty of 1120, the lower authority has confirmed the demands on his findings that the appellants had cleared to the consignee, M/s. Heranba Industries, said final products without payment of duty. The appellant's contention is that these goods were processed on job work and therefore no duty is payable. It is observed that the appellant unit had not made any such plea at the time of detection of the case by the department. In fact, the appellant unit had admitted before the panchas at the time of booking the case on 9-2-2000. Secondly, the appellants paid the duty involved in these goods vide their debit entry No. 09 dated 9-2-2000. If the theory of job work propounded by the appellants is true, then there was no need for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments itself cannot prove the fact of clandestine removal. The appellants are contending that job work records were maintained by them but as they were seized by the officers, they were not produced before the authorities below. If that be so, the appellants are required to be given an opportunity to substantiate their plea, by production of records. They can approach the Revenue for supplying them copies of the seized records or in the alternative, as observed by Commissioner (Appeals), the fact of production and clearance of goods on job work basis can be substantiate from the parallel records maintained by their sister unit. For the said purpose I set aside the impugned order, in respect of the confirmation of demand of duty on sodium hy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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