9911796707
TMI Blog2007 (10) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 131/2007(Ahd-I), dt. 30-3-07. 2. Heard the both sides. 3. The relevant facts, in brief, are as follows : (a) When the officers visited the premises of M/s Camex Colour Ltd., found 1850 kgs. black HFGR lying without any bill. (b) Subsequently, a bill No. 43 dt. 28-8-99 issued by the present appellant was submitted by M/s. Camex Colour Ltd. to claim legal acquisition. When the appellant's premises were visited on 29-9-99, a notebook containing details of manufacture and clearance of excisable goods for the period 1-1-99 to 27-9-99 was found. The value of clearances for this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98-99. The value of clearances of Rs. 99,07,440/- arrived at for the year 1999-2000 is beyond the scope of admission. He also submits that since they have always expressed willingness to pay actual differential duty involved, they should be shown leniency in imposition of penalty. 5.1 I have carefully considered the submissions made by both sides. The issue involved relates to the period 1-3-98 to 28-9-99 and so far the matter has been considered twice by the original authority and twice by the Commissioner (Appeals). The appellant does not seriously dispute the findings of clandestine removal, but submits that there is duplication of demand. According to them, the duty involved should be only Rs. 1,18,909/- and not Rs. 4,09,218/-. I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d hence require to be dealt with. 5.3 I agree with the submission that the reliance placed on the chartered engineer's certificate dated 10-2-06 to estimate the production capacity is not appropriate. 6. I hold that the charge of unaccounted production and clandestine removal is to be upheld. However, the actual duty involved, interest involved require to be re-worked. The penalty depends on the duty evasion re-determined. Therefore, the order of the Commissioner (Appeals) is set aside and matter remanded to the original authority for the above purpose. 7. Actual value of clearances shall be worked out as per the above findings and then duty liability and shall be worked out after allowing eligible exemption limit. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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