9911796707
TMI Blog2002 (3) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of the Collector of Central Excise, Ahmedabad, demanding duty of Rs. 17,08,474/- from M. Square Chemicals and imposing a penalty on it of Rs. 5,00,000/- and imposing a penalty under Rule 209 of Rs. 50,000/- on Mahendra Kumar Vyas, its partner. 2. We have heard both sides. 3. Duty of Rs. 1,70,274/- has been demanded by notice dated 21-5-1992 on consignments of acid slurry cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment of duty. In its reply to the notice, the assessee took the stand that it had utilised this material in the manufacture of the detergent powder that it cleared between January 1986 to July 1987 and produced in support such documents and extract of RG 1 register etc. The Collector has declined to accept this ground and confirmed the demand. 4. While the representative of the appellant rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee manufactured and cleared detergent over and above the quantities shown in the RG 1 register on which it paid duty. There is, in other words, nothing to show that the assessee manufactured and cleared any quantity of detergent other than that on which it paid duty. The reasoning in the notice and the Collector's order is that since the 700 tons of soda ash was not entered into for IVA, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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