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TMI Blog2005 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - Heard Shri Debasish Ghosh, Ld. Consultant on the Stay Application filed by the Appellant. In this case the duty involved is Rs. 9,90,823.00 (Rupees Nine Lakhs Ninety Thousand & Eight Hundred Twenty Three only) and penalty imposed is Rs. 5,000.00 (Rupees Five Thousand only). He has drawn my attention to the findings of the Commissioner contained in his order in para 3.4. He submits that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained therein under these rules, if such document contains details of payment of duty, description of the capital goods, assessable value, name and address of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Seven Lakhs & Fifty Thousand) on the basis that the invoices did not contain the description of the goods and so as per sub-rule (13) of Rule 57T of C. Ex. Rules he has confirmed the demand. Further, he has taken into consideration the proviso attached to the sub-rule which is reproduced as above. The above sub-rule provides that if the Assistant Commissioner is satisfied that the duty due on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal Adjudicating Authority to see whether the conditions given in the proviso to sub-rule (13) of Rule 57T are satisfied. If so, the appellant should be given the benefit of the same. The Commissioner should pass an appellable order after taking into consideration the above observation of the Tribunal and after following the principle of natural justice. Appeal allowed by way of remand. (Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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