9911796707
TMI Blog2003 (12) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... Y : Shri K.A. Mishra, SDR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - M/s. Marvel Vinyls Ltd. are engaged in the manufacture of PVC sheets. The item is liable to Central Excise Duty on ad valorem basis. 2. The issue raised in these appeals is whether the appellants failed to enter full quantity of products in the books of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, show cause notice was issued alleging that the appellant was guilty of clearing more goods than had been accounted for and this involved evasion of Central Excise Duty. The duty was confirmed under Order-in-Original No. 76/CEX/DFM/DC/2000, dated 25-2-2000 by the Deputy Commissioner of Central Excise. He also confiscated goods which had been seized and imposed a penalty on the appellant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, Indore is in appeal before us against that order, holding that, order is not proper and legal. On the same issue, duty demand was confirmed on the assessee by the Commissioner, Central Excise, Indore vide his Order No. 96/2001, dated 24-12-2001. The assessee is in appeal against that order. Certain officers of the assessee have also filed appeals against penalties imposed on them under tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the length charged for did not take in the quantity provided towards shrinkage. Learned Counsel also emphasized that, in any event, there was no short-levy of duty inasmuch as the appellants had discharged ad valorem duty on the total payments received on the sale of the goods. It is his contention that the entire proceeding is the result of a misconception. 4. We find merit in the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir value. Whatever value was realized by the appellant, they discharged proportionate duty on that value. Viewed in this way also, the entire dispute about quantity is irrelevant for the purpose of levy and payment of excise duty. It is a purely academic and technical dispute having no bearing on the issue of Central Excise Duty. There was no loss of revenue. 5. In the view we have taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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