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TMI Blog2013 (5) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant during the intervening period of filing the application and rejection of the same by the Commissioner, which resulted in shortages of grey fabrics and final product would call for confirmation of duty of Rs.300,020/-. As per the appellant during the said period, they discharged their duty liability under compounded levy scheme, which does not take into consideration. There is nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue are being disposed of by a common order as they arise out of same impugned order passed by Commissioner (Appeals) vide which he has upheld the confirmation of demand of duty of Rs.3,00,020/-/ but has set aside the penalty. 2. As per facts on record, the appellants are engaged in the manufacture of processed man-made fabrics falling under Chapter 55 of Central Excise Tariff Act, 1985. Their fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2001. It is not disputed that the appeal against said order of rejection was not accepted by the appellate authority and the duty liability was confirmed as Rs.73,39,424/- by another order of the Commissioner. The said order was also put to challenge but their appeal was rejected. 4. The question required to be decided in the present appeal is as to whether the non-maintenance of recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August, 2001, when their factory was visited by the officers, they were working under the compounded levy scheme and were discharging their duty liability accordingly. It is not the Revenue s case that such shortages were not part and parcel of the clearances effected under compounded levy scheme on which duty already stand paid by the appellants. As such, by extending the benefit of doubt to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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