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TMI Blog2014 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... anded to the Commissioner of Central Excise, Tirunelveli to decide on quantification of demand of duty - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ve already cleared 5000 Kgs of granulated charcoal for DTA without payment of duty and without debiting the quantity in the respective raw material account, for which, they have been issued with Show Cause Notice vide Thoothukudi Divisional Assistant Commissioner's C.No. IV/16/178/2005-Adin dated 02.12.2005. On the strength of delivery Challan No.DTA 19 dated 14.10.2005 assessee have cleared 50 kgs, and sought credit in B-17 Bond which was discussed in the Commissioner's Show cause notice No.27/COMMR/06 in C.No.V/38/15/24/2006-Adj. Dated 31.05.2006 served on the assessee for the period from April 2005 to October 2005. Under Rule 11 of Central Excise Rules, 2002, only one copy invoice book shall be in use at a time. In an invoice book, same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,57,620 Kgs of wastes (i.e. the above said 1,10,350 kgs and of waste 3,47,270 kgs. of loss) are generated actually, they would be definitely accounted in daily stock account. so it appears that the total loss of 4,57,620 Kgs are not acceptable and that 4,57,620 Kgs of loss are nothing but finished product namely GAC and that they should have cleared 4,57,620 Kgs of GAC without payment of duty by using bogus copy of invoices in duplicate as stated above." 5. There is a demand of duty along with interest and penalty for the period April 2005 to September 2008. The appellant filed these appeals against the total demand of duty is Rs.15,34,95,490/- along with interest and penalty. 6. The Learned advocate on behalf of the appellant strongly r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of origin and the minerals in the particular area have a slight bearing on the yield. 2) It is also in the trade as to sprinkle water over the raw charcoal so as to increase its weight which also has a direct bearing the yield, though marginal. 3) the dust, silica and other foreign materials also varies slightly, thereby the yield. Therefore, from the above study, the contents of the Coconut Development Board seems to be in order." 9. In view of above report dt. 7.4.2011, the Commissioner of Central Excise, Tirunelveli by letter C.No.IV/16/350/2007-Review dt. 18.9.2012 addressed to Commissioner (AR), CESTAT, Chennai informed that the demand of duty would be recalculated to the amount of Rs.32,31,597/- in respect of above seven appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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