TMI Blog2001 (4) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... avits filed by two officers of the appellant company. Shri Setalwad, leained senior counsel, clarified that the averments made in the affidavits were made before the respective authority during the earlier proceedings. The DR does not have serious objection. Application granted. Documents taken on record. 2. When these stay applications were called out, Shri J.M. George, JDR, stated that the Revenue wanted to engage a senior counsel and requested for an adjournment. We find that there is a letter on record dated 10-11-2000 from the office of the Commissioner of Customs, Pune to that effect. We also find that thereafter on 12-12-2000 the Bench had heard this matter and had directed the stay applications to be posted today, i.e. 12-2-2001, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise duty on receipt of non-duty paid PDA invoices. The quantities cleared in these two ways are related to the receipt of the non-duty paid quantities of imported goods and indigenously produced goods. It appears that the assessee appellants paid duty amounting to Rs. 1.66 crores under the presumption that the goods cleared were indigenously produced. The Commissioner held that these were imported goods on which the total burden of duty was higher and that it came to Rs. 6,81,13,418/-. This is the duty confirmed in part B of the order. The assessees have paid an additional amount of Rs. 5.15 crores. The annexure referred to above acknowledges this payment vide para 4.12 thereof. It could be said that the shortfall of Rs. 1.60 crores i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty of Excise in terms of Section 11D of the Central Excise Act. On the other hand the duty of Excise collected may not subject itself to the coverage of Section 28B of the Customs Act. At this stage, we feel it appropriate to waive the condition of pre-deposit of this quantum of duty. 9. As regards the penalties, we observe that the entire issue would appear to have arisen on account of the manner of fixation of prices which is beyond the purview of the present appellant company. When we hear the case finally, the aspect whether the appellant company had done certain actions which rendered them liable to penalty would become apparent, the same would be the situation of the four officers of the company, who are the other applicants b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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