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TMI Blog2019 (3) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... l reports of the State Government as regards particular evidence specific quality of the goods when correlated with the appellant’s record, are not able to show from the records maintained by him as to how and when the pipes were cleared to State Government Authorities and was on payment of appropriate Central Excise duty. It is also to be noted that when confronted with the evidence available with the State Government quality control analysis of the consignment of the pipes, the managing director of the appellant’s company has admitted in his statement that there is practice of clandestine removal of goods - the First Appellate Authority has considered all these aspects and confirmed the demands on this ground which is seemed correct - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. The Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and imposed equivalent amount of penalty. Aggrieved by such an order, an appeal was preferred before the First Appellate Authority on various propositions. The First Appellate Authority after granting for personal hearing and considered the submissions made by the appellant s counsel, upheld the Order-in-Original but reduced the demand by approximately ₹ 10 lakhs, accepting the contentions of the assessee on that point, and upheld the interest liability and equivalent penalty on the quantum of duty which is confirmed by him in the impugned order. 3. Learned Consultant appearing for the main appellant, after taking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the First Appellate Authority as well as the Adjudicating Authority both has considered the entire records available with them. It is noticed that the verification of the data indicated that clearances which were made by the appellant to State Government for laying the water pipes in the rural areas were three counts i) receipt of orders ii) quality of supply of the goods iii) post quality control removal. The Revenue Authorities have mentioned the clearances made by the appellant and the quality control reports of the State Government as regards particular evidence specific quality of the goods when correlated with the appellant s record, are not able to show from the records maintained by him as to how and when the pipes were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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