9911796707
TMI Blog2000 (4) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... na Wadhwa, Member (J)]. - Nobody is present on behalf of the applicants/appellants, in spite of today's notice of hearing having been sent to them by Express Telegram. Accordingly, we have heard Shri R.K. Roy, learned JDR and have gone through the impugned Order. We are of the view that the matter can be disposed of, even in the absence of the applicants/appellants. Accordingly, after dispensing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve any Central Excise formalities. They also contended that if they were having any mala fide intentions to evade duty, they would not have filed a declaration disclosing the correct clearance figure. The duty proposed in the show cause notice was confirmed by the Assistant Commissioner without extending the benefit of Notification No. 1/93. The said order was upheld by the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has to be calculated after extending the benefit of the exemption notification, if any. We find that there is no disputes as regards the figure of clearance during the period, 1994-95, which have been accepted to be true by the Department and duty has been accordingly calculated on the same clearance figures. The appellants are also not disputing the clearance figures. As such, the dispute only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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