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TMI Blog2005 (9) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 and a duty at the rate of 10% ad valorem was leviable with effect from 1-3-1994. They complied with the provisions of the Central Excise Act, 1944, after 1-3-1994 and opted for Modvat credit benefits. 2. The pesticide formulations are claimed to have a limited life and are received back from the dealer or depots to be reprocessed and upgrade it in quality, to meet the standards. On 1-3-1994, the officers visited the factory of the Appellant and recorded the stocks including formulations cleared at nil rate of duty, and subsequently received back for reprocessing. On 8-4-1994, a truck bearing No. DIG 8261 was loaded with pesticides manufactured and also claimed to be reprocessed. Out of the value of Rs. 11,16,955/- goods valued at R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable for confiscation. Confiscation liabilities on plant and machinery under Rule 173Q(2)(a) was invoked with penalty under 173A (l) on the assessee. The lower authorities ordered recovery of duty demand of Rs. 80,429.50 and Rs. 1,11,952.00 and ordered confiscation of the goods seized along with the truck and the unaccounted goods seized under Rule 173Q were offered a redemption fine. A penalty of Rs. 1,00,000/- was also imposed under the Rules. In appeal, the Tribunal remanded the matter back and the same order resulted in the present order impugned. Hence this appeal. 3. After hearing both sides and considering the material on record it is found : (a) the plea made that the pesticide formulations became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate became 10%, all removals after 1-3-94 have to be charged to duty at 10%, since it would be a case of change in the rate of duty and following the settled law as per Wallace Flour Mills Company Ltd. v. CCE - 1989 (44) E.L.T. 598 (S.C.). (d) From the orders impugned, it is found that the details of re-processing done or repacking done along with date of such activity, is also not available, either in statutory or private records. Therefore, in absence of any evidence, which would help in co-relating the goods cleared on 4-4-94 and 8-4-94 with the goods received for reprocessing, the Commissioner held those clearances to be liable and cleared without payment of duty thereof. The party's claim that these were reprocessed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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