9911796707
TMI Blog2017 (11) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... to Electricity Board. 2. In terms of the agreement entered into by the appellant with their customers i.e., Electricity Board, they are required to supply five extra meters as against the supply of 100 Electric meter, for the purpose of warranty. The appellant addressed one letter dated 16th of September, 2004 to their jurisdicational Assistant Commissioner of Central Excise bringing the above fact to their notice and also seeking their advice. Though the appellants have contended that on account of having a monopoly in the field of electric meters, the said buyers have pressurized them to issue 5% of the consignment as warranty replacements and as a result of which they have to clear five electricity meters without payment of duty and fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of the above, it is the contention of the appellant that the entire facts were in the knowledge of the Department and the declarations made on the invoices clearly showed the number of packages being supplied by them free of cost. In such a scenario, the invocation of longer period of limitation was not justified. 6. There is no rebuttal by the Revenue to the above factual position. Admittedly, the letter stands received by the Revenue as also the fact that the invoices carried a declaration to the fact of free supply of goods does not stand doubted by the Revenue. In fact the said declaration available in the invoices stand accepted in the show cause notice itself. If that be so, there cannot be any mala-fide intention, mis-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of search of the appellant's factory. Though, the learned advocate submits that such shortages cannot lead to any finding of clandestine removal as the same has occurred on account of the huge stocks but they are not contesting the same as the duty amount is on the lower side, which has been paid by them. They only contest is to imposition of penalty. Admittedly, the Revenue's case is based on the sole ground of shortage of the stock, detected by the officers. Whether such shortages are required to be held as having been removed clandestinely, is a matter, dependent upon the evidences available on record. However, as the appellant is not contesting the same, I uphold the demand on the said count. As regards penalty, I agree with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
