9911796707
TMI Blog2008 (4) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... removal, matter is remanded to Commissioner to deal with the aspect if goods loaded from other unit, statement of transporter, clam of issue of debit notes after clearance etc. - E/3329-3332/2002 - A/706-709/2008-WZB/C-II/AHD - Dated:- 11-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) S/Shri J.C. Patel and Hardik Modh, Advocates, for the Appellant. Shri M.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above contention inasmuch as it was the duty of the assessee to keep progressive total of the clearances and it would be the assessee himself who would be aware as to when the clearances would cross exemption limit. Revenue cannot be expected to keep the total of all clearance so as to find out as to at what point of time the clearance value would exceed exemption limit. As such, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were loaded from their factory located at Daman. We agree with the above contention of the learned advocate that the adjudicating authority should have considered the above documentary evidences, which will carry more weight than the statement of the transporter, who is also one of the co-accused. If the appellants are in a position to establish that the corresponding Central Excise invoices fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed on the ground that after clearance of the goods, the appellants have raised the debit note against their customers. He submits that such enhancement in value after clearance of the goods will not affect assessment already done by the appellant. For the above proposition, he relies on the various decisions of the Tribunal. He further submits that they have received the payment only in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aspect also. Needless to say that the appellants be given an opportunity to put forth their case. Penalty amount would be decided afresh, depending upon the outcome of the de novo proceedings on the main issue. All the issues are kept open, for fresh decision, in the light of the observations made in the preceding paragraphs. Appeals are disposed in above manner. (Pronounced in Court on 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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