9911796707
TMI Blog2007 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... 66/2007-EX(PB) - Dated:- 9-4-2007 - [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the impugned order whereby demand of Rs. 12,29,798/- was confirmed and penalty of the equal amount was imposed on the firm. 2. Brief facts of the case are that the appellants are engaged in the manufacture of Sandal Wood Oil and other essential oils. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormats and of different commission which shows that the appellants are maintaining parallel set of invoices. 4. The contention of the appellant is that 'commission' and 'extra' is not received from the customers but the same is commission paid to the middle man and extra is an amount spent regarding sale extra. 5. We find that the private records recovered from the appellant shows that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention. The appellants are entitled for cum duty benefit. 7. As the appellants were clearing the goods without payment of duty and also suppressing the value of the assessable value of the goods, therefore, we find the appellants are also liable for penalty. As we are allowing the benefit of cum duty price, the matter is remanded to the adjudicating authority to recalculate the demand an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
