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2009 (12) TMI 802

..... asundaram and Dr. Chittaranjan Satapathy, JJ. Shri J. Shankararaman, Advocate, for the Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. ORDER Heard both sides. 2. Shri J. Shankararaman, learned counsel appearing for the appellants states that the impugned order has been passed pursuant to the Tribunal s remand order. However, according to him, the adjudicating Commissioner has not exam .....

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..... ommissioner. Accordingly, he prays that the entire duty due less the amount already paid by them should be set aside along with the penalty, fine and interest levied on them. 3. Shri V.V. Hariharan, learned Jt. CDR appearing for the Department states that the appellants have not maintained any records in respect of the goods received by them and repaired by them except for a part of such goods on .....

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..... t the statements referred to by the learned Jt. CDR are not relied upon by the adjudicating Commissioner in his order. Apart from that, the statements referred to by the learned Jt. CDR appear to be stating in general terms that machineries taken for remaking are dismantled and good parts are put to further use as defective parts are discarded. The statements as stated above do not show that every .....

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..... partmental correspondence. The learned counsel has stated across the bar that in respect of such cases where fresh components have been used, they have paid the duty. In respect of the balance quantity where minor repairs have been done, there is no separate record. We are not shown any Rules or circulars under which separate records are required to be maintained for goods which are repaired, repr .....

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..... 73H. Consequently, the demand confirmed under the order is set aside except to the extent the appellants have admitted their duty liability and have paid the same. It is seen from the appeal filed by the appellants that they have admitted and paid Rs. 4,54,646/-. Since this amount has been paid on 23-3-1995 before the provision for payment of interest was introduced in the Central Excise Law, no i .....

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