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TMI Blog2016 (12) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounted for - demand of duty and interest justified. Imposition of penalty - Held that: - appellant did give some explanation for nonpayment of duty by certain co-relation which is not considered adequate - investigation also did not extend the inquiry to the persons to whom the samples were sent either as sale or for demonstration - penalty set aside. Appeal disposed off - decided partly in favor of appellant. - E/451/2012 - Final Order No. A/75838/16 - Dated:- 28-7-2016 - Shri H.K.Thakur, Member(Technical) Shri N. K. Choudhary, Advocate for the Appellant (s) Shri S. S. Chattopadhyay, Suptd (AR) for the Revenue (s) ORDER This appeal has been filed by the appellant against OIA No. 15/Kol-I/2012 dt 4/4/2012 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,7 10 of this page pertain to the same product Line Tester 415 V . It was thus his case that same sample was sent for demonstration purposes only and were received back are repeatedly appearing in the chart prepared by the investigation. So for as short supply of goods under kutcha receipt is concerned Learned Advocate argued that such kutcha receipts give a cross reference of the Central Excise invoice under which duty was earlier paid by the appellant. He tried to co-relate the some of the kutcha receipts the Central Excise invoices mentioned in the annexures to the show cause notice. 2.1. On the issue of penalty Learned Advocate argued that no seizure of clandestine clearances was made by the department. That in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earch operations and subsequent investigations it was alleged in the show cause notice that appellant has not accounted for certain manufactured Models manufactured by the appellant. It is also observed that at the time of sending out the samples Kutcha receipts were proposed when finished goods were sent for samples, demonstration replacement purposes Sh. Vineet Rastogi Director of the appellant, in his statement dt 29/11/2007, stated that the samples are sent out on demonstration basis which are brought back by the salesmen. However Learned Advocate during the course of hearing was not able to demonstrate convincingly that all the samples sent out; or finished goods taken by salesmen for demonstration purposes were brought back accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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