9911796707
TMI Blog2016 (7) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... , interest and imposition of penalties, if any. - Matter remanded back with directions. X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have been represented by learned Advocate, Shri N. Anand and their pleadings inter-alia are as follows : The appellants submit that they are in appeal against the impugned order against the computation of the duty demand made in the impugned order as there is mistake in the same and they are also challenging the denial of Modvat credit on capital goods which should have been deducted while computing duty liability. Further, the Respondent has wrongly considered the value of clearance in Para 22 of the impugned order. Due to above the demands confirmed in the impugned order is high-pitched and is contrary to the directions of this Honorable Tribunal vide order dated 1.2.06 as also evidence on record. Consequently, the imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also paid further sum of ₹ 1,50,000/- vide three TR6 challans on 20.5.06; 8.7.06 & 19.6.06. While the Respondent has appropriated only ₹ 9,00,000/- and did not bother to appropriate ₹ 15,00,000/- paid pursuant to stay order of the Tribunal and ₹ 1,50,000/-. Further, as a consequence of revised duty liability, the penalties imposed against the Appellants are required to be reduced as directed by the Hon'ble Tribunal vide Final Order dated 1.2.06 itself. 5. Revenue has been represented by learned A.R., Shri Pakshi Rajan, who has reiterated the findings given in the impugned Order-in-Original. 6. We have carefully considered the full facts of the case and the submissions of both the sides. 7. The grievances of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate that consequent to the revision of duty liability, penalty imposed on them also has to be revised as directed by the Tribunal in its earlier order dated 1.2.2006. 8.1. The appellants on their own have given a Table of re-computed duty liability, if their submissions are accepted. The said Table on re-computed duty liability is given below : Table : Re-computation of duty liability made by the appellants : As per para-22 of the impugned order of the Respondent As per Appellant s submissions in this appeal based on SCN and Tribunal s order dated 1.2.06 Value of clearances for the period 1.6.2001 to 30.1.2002 2,93,10,440/- 2,07,03,409/-@ Less: SSI exemption under notification No.8/02-CE dated 1.3.02 1,00,00,000/- 1,00,00,000/- Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given to the contents of the Chartered Accountant s certificate and other documents produced by the appellants. (ii) Additional payments of ₹ 15,00,000/- and ₹ 1,50,000/- made by the appellants are to be duly factored in. (iii) For the period of 1.6.2001 to 30.1.2002, value of clearances without payment of duty (after crossing SSI limit) as per Para 7 of the Show-cause notice is ₹ 2,07,03,409/- and the impugned order reckons it as ₹ 2,93,10,440/-; this is to be examined and adjudicated with reference to the evidence available. (iv) For deciding on the quantum of penalty, if any, to be imposed on the appellants, the quantum of the revised duty liability, which is to be arrived at by the Commissioner afresh in cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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