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TMI Blog1983 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Meerut. 3. In Appeal No. 153/82 against Order No. 9-Add. Collr./1982, dated 18-9-1982, the Additional Collector besides demanding duty on excess clearances effected by the appellant and detailed in the show cause notice imposed a penalty of ₹ 7,000/-. In Appeal No. 154/82 the Additional Collector besides demanding duty of ₹ 69,193.15 P imposed a penalty of ₹ 10,000 on the appellant. 4. The issue being common in both the matters, we heard the appellant in both the appeals. Briefly stated, the facts are that the appellant manufactures switch boards control and relay panels, motor control centres etc., falling under item 68 of the Central Excise Tariff. In terms of Notification No 89/79-C.E., dated 1-3-1979 which was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition of eligibility. Arguing on the basis of the details extracted above, the appellant submitted that in the year 1-4-1980 to 31-3-1981 the total clearances for home consumption were considerably less than the limits laid down by the notification and that, therefore, they were entitled to duty free clearances. The Additional Collector held as follows : The word home consumption used in the Notification is related to the manufacturer of the goods. In so far as M/s. International Minelmech Pvt. Ltd. are concerned at the point of clearance of the goods they have cleared goods to M/s. Ballarpur Industries Ltd. in India. Whether these goods would be ultimately exported wholly, partly or may eventually not be exported at all is not kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpur Industries Ltd., indicating the material for the specific purpose of export for a Paper and Pulp Project in Thailand which clearly indicated the designation of the equipment supplied by the appellant; (b) Copies of the appellants invoices which clearly show description and designation of the material supplied to M/s. Ballarpur Industries Ltd. against the specific orders for export; (c) Copies of bills of lading with the respective packing lists of materials shipped in each shipment which clearly identifies with their marking that the material with designation was supplied by the appellants. It also shows that the goods were shipped in the original packing without any change whatsoever; (d) Photo copies of the shipping bills d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing dated 3-12-1981 (Appeal No. 153/82) and further submitted that in all the invoices issued to M/s. Ballarpur Industries Ltd. they clearly mentioned that the goods covered were export order and no sales-tax was being charged. They filed copies of some invoices to substantiate this point. 8. The Senior Departmental Representative, Shri V. Laxmi Kumaran, reiterated the findings of the Additional Collector and submitted that the appellant was selling the goods to M/s. Ballarpur Industries Ltd. and referred to the invoices. He also submitted that no GP 2 was issued though this was an important document for purpose of clearances under the excise law. In reply, it was submitted on behalf of the appellant that Annexure `D to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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