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TMI Blog1998 (8) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of duty of Rs. 66.87 lakhs and penalty of Rs. 25 lakhs on the assessee and Rs. 5 lakhs on its director. 2. The Advocate for the applicant says that demand for duty is on three grounds. The first is that production of texturised yarn cleared without payment of duty calculated on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these alone are not a basis for duty. The third involving duty Rs. 3.27 lakhs relates to calculation of clandestine removal of yarn on the basis of copies of invoices which were found in the factory. Quantities mentioned were not shown in the RG 1 register. It is contended that these invoices are a result of a practice in how to write invoices by the excise clerk. It is further contended that evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitute a sufficient evidence of hardship. 4. We find it difficult prima facie to accept the explanation rendered with regard to the first ground. The contention that packing slips have no relation to the weight of cartons prima facie is difficult to accept. The contention that the register maintained by workmen, which incidentally have no names on them in order to get larger payment by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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