9911796707
TMI Blog2016 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered from the appellant on which there were errors." The matter was adjudicated by Commissioner and he confirmed the demands on Serial No. (i) and (iii) however he dropped the demand on Serial (ii) above. The matter was agitated by appellants before the Tribunal and the Tribunal vide order dated 16.01.2004 remanded the matter to the original adjudicating authority in respect of serial (iii) above on the basis of the invoices submitted by the appellant. The Tribunal also upheld the demand of serial (i) above however, remanded the case to the original adjudicating authority for re-determination of penalties. The matter was adjudicated again by Commissioner who vide order dated 19.07.2005 upheld the demands of serial (i), (ii) & ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted serial numbers on the invoices. He pointed out that in all the invoices, listed in the enclosure to the show-cause notice, a clear mention has been made regarding the duty paid, vehicle No. and other details of the clearance. He pointed out that in the show-cause notice there is no allegation of clandestine removal. He also argued that no evidence has been produced by Revenue to allege that there was clandestine clearance of the goods. 3. In respect of serial number (i) of first para the learned A.R. pointed out that the duty liability has been admitted by the appellant and therefore the penalty should be imposed. He argued that if the Revenue had not detected then this revenue would have been lost. 3.1 Learned A.R. in respect of seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now be imposed on the appellant on this count. In fact the first adjudication order finalized the issue 4.3 In so far as serial number (iii) of first para is concerned we find that all the invoices produced by the appellant show that they have invoice numbers printed by computer. In some of the invoices the serial number has also been printed by franking machine and in some others the same has been pre-printed. In all the invoices, whether pre-printed or machine printed there is computer generated identical numbers on the invoices. Furthermore, all the invoices clearly shows the duty has been paid in respect of those invoices. We find that the statements of the Director (Finance & Administration) and the Director (Operations) of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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