9911796707
TMI Blog2014 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty and to assess their duty liability accordingly. - Decided in favour of assessee. - Appeal No.E/4754/2004-Ex - FINAL ORDER NO.57711/2013 - Dated:- 6-9-2013 - Mrs. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant: Shri Naveen Mullick, Advocate For the Respondent: Shri V.P.Batra, DR JUDGEMENT PER: ARCHANA WADHWA After hearing both sides duly represented by Shri Naveen Mullick, ld. Advocate appearing for the appellant and Shri V.P. Batra, ld. DR appearing for the Revenue, we find that the appellant are engaged in the manufacture of air conditioners. Duty demand to the tune of ₹ 74,14,748/- confirmed against the appellant on the allegations and findings of clandestine removal of air c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Advocate, Shri Naveen Mullick appearing for the appellant admits that there may be certain clearances of air conditioners, without payment of duty or in excess of their entitlement of exemption notification. He, however, submits that duty stands confirmed on the total quantity of 1388 compressors allegedly cleared by them during the period 1995-96 which in turn is based upon the number of compressors procured by them from the manufacturers of compressors. He said that the said compressors were duly entered in their RG23-A register and form-IV register, as the appellant was registered with central excise department with effect from August, 1996. By drawing our attention to the statement of the proprietor of the appellant that the stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d damage d compressors of air conditioners. Similarly, he referred to various other evidences available on records for arriving at the finding of clandestine removal. 5. At this stage, we find that the appellant is not disputing the fact of clandestine removal. His contention is that a quantity of 1388 air conditioners, which according to the Commissioner stands removed but number of air conditioners so removed would work out much on the lower side if all records are verified. As 500 compressors were not entered by the appellant at the time of visit of the officers, duplication of compressors in the air conditioners as shown in the compressor register or form-IV register also the fact that use of compressor for repair purpose if taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure D and 236 ACs for the years 1996-97 as per the AC register (S.No.6). In all 630 ACs out of the total 1060 entries had been taken into consideration for both the years. Every care has been taken to avoid the duplication in accounting. Hence, I hold that the claim of the party is without any basis and no benefit is accruable to them on this score. From the above para, we find that the Commissioner has considered the appellants plea of duplication (though other pleas are not considered) and has come to a finding that Annexure D to show cause notice arrived at 630 out of 1060 entries. However, we find that the said annexure D refers to 1312 ACs. As such, we really fail to understand the above observation of the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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