9911796707
TMI Blog2018 (11) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed - decided in favor of appellant. - E/78025/2018 - FO/76654/2018 - Dated:- 24-9-2018 - Shri P.K. Choudhary, Member (Judicial) Shri Shyamal Dey, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K.Choudhary The appellant is engaged in the manufacturing of various types and specifications of Jute Yarn/Twine, Jute Sacking Fabrics, Jute Hessian Fabrics and Jute Sacking Bags for selling the same both in domestic as well as foreign market on payment of duty i.e. Jute Manufactures Cess. Show Cause Notice dated 07.09.2015 was issued for non-payment of jute cess leviable under Section 3 of Jute Manufactures Cess Act, 1983. The Adjudicating Authority d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the appeal records. 5. I find that the show cause notice was issued for a differential quantity of 7385.446 MT of jute goods. The Adjudicating Authority has observed in paragraph 4.17 of the adjudication order as under: 4.17. From the above verification and observation I find that during the material period the noticee had taken out a quantity of 7658.814 MT of their product from DSA for reprocess which tallied with that of the figure obtained from the ER-1 statement and manual statement. This figure squares up the quantity as mentioned in the demand portion of the show cause notice. In fact this quantity of 7658.814 MT is higher than the quantity on which cess has been demanded in the show cause notice i.e. 7385.446 MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Mill, Rishra. This certificate is issued for the above mentioned period. 6. I also find that the copies of the invoices are made part of the Cost Accountant s certificate and the same were also filed before the lower appellate authority. The Hon ble Allahabad High Court in the case of CCE, Noida v. Accurate Chemical Industries [2014(310) ELT 441 (All.)] on an identical situation dismissed the appeal filed by the Revenue. This Tribunal in the case of Tinplate Company of India Ltd. v. CCE, Jamshedpur [2010(256) ELT 595 (Tri.-Kolkata)] held that the assessee filed the monthly returns regularly showing clearances of impugned goods and therefore the department cannot allege suppression of facts with intent to evade duty and extended per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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