9911796707
TMI Blog2005 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... s carrying on dyeing process and clearing the yarn without payment of excise duty. The visiting officer also seized the stock of dyed yarn in the appellant's stock (valued at Rs. 3,21,600/-). In June 1999, the appellant remitted Central Excise duty amounting Rs. 1,15,000/-. It is being pointed out that visiting excise officers had informed the appellant that this was the duty due from the appellant in respect of yarn manufactured and cleared between 28-2-99 and 28-5-99. 2. In September 1999, a show cause notice was issued to the appellant pointing out that the duty from the appellant in respect of yarn dyed by it during February to May was Rs. 2,27,707.50 as against the duty amount of Rs. 1,15,000/- already paid by the appellant. Penal ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to parties, invoices contained the charges for dyeing. The challans are significantly not indicative of any payment, either by way of price of yarn sent or dyeing charges. Thus, from these documents it is to be accepted that the challans and invoices are parallel document relating to the same goods. The error being pointed out about the duty computation in the impugned orders is that the Revenue authorities have treated the quantity of yarn found on each of the two sets of documents as per separate goods and worked out duty amount. According to learned Counsel, that error has lead to the higher duty demand. Learned Counsel has also pointed out that the error made apparent by other relevant records also. The appeal brings out that the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. He also pointed out that the Partner of the appellant had clearly admitted that they were not only processing yarn; but were also selling yarn. He, therefore, contends that it will not be correct to accept the challans and invoices as representing the transactions in relation to the same quantity of yarn. 6. A perusal of the sample challans and invoices presented clearly brings out that under the challans, even of Delhi Thread Company itself, there is no price for the goods or processing charges. There is also no evidence brought on record that, against such challans of Delhi thread Company, the receiver of the yarn had made any payment. The evidence on record of Om Narayan Ashok Kumar and Gopal Trading Company is to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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