TMI Blog2005 (7) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sanjay Singhal, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President] The above appeal arises out of the order of the Commissioner of Central Excise Customs, Surat confirming duty demand of Rs. 6,60,761/- on 4252 pcs of empty M.S. Drums of imported raw materials under Sec. 71 read with proviso to Sub-Section (1) of Section 28 , together with interest at the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question was not under cover of any documents and therefore, their claim that what was cleared was scrap remains unsubstantiated. The extended period of limitation is also available to the department in view of our finding that the goods in question were cleared clandestinely without payment of duty. The further submission that part of the demand is for a period even beyond 5 years as M.S. Drums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he finding of clandestine clearance upheld by us; however, in the facts and circumstances of the case, we reduce the penalty to Rs. 5,000/- (Rupees Five thousand only). Liability to pay the interest is set aside as the period of clearance ends with 13-9-96 while Sec. 28AB under which interest has been directed to be paid, was introduced in the Statute Book only subsequent to that date i.e. on 28-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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