9911796707
TMI Blog2011 (4) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant period, the first clearances in a financial year of value upto Rs. 1,00,00,000/- were fully exempt from duty. During scrutiny of ER-3 return for the quarter ending March 2007, it was found that while their sales upto 18-1-2007 were of total value of Rs. 1,00,00,000/- during the period from 19-1-2007 to 31-3-2007, they had cleared 8598.70 sq. mtrs. marble slabs of total value of Rs. 16,38,277/-, on which duty amounting to Rs. 2,64,063/- was chargeable, but this quantity had been cleared without payment of duty. It is on this ground that a show cause notice dated 1-4-2008 was issued to the appellant for demand of duty amounting to Rs. 2,64,063/- in respect of 8598.70 sq. mtrs. of marble slabs cleared during the period from 19-1-2007 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a of the appellant was not accepted by the Assistant Commissioner. On appeal to Commissioner (Appeals), the Commissioner (Appeals) by the impugned order-in-appeal dated 27-2-2009 upheld the Assistant Commissioner's order. It is against this order of the Commissioner (Appeals)'s order that the present appeal alongwith stay application have been filed. 2. Heard both the sides. 2.1 Shri Bipin Garg, learned Counsel for the appellant, pleaded that the marble slabs cleared during the period 19-1-2007 to 31-3-2007 were of the stock manufactured during the period prior to 1-3-2006, that during the period prior to 1-3-2006, the appellant had been maintaining daily stock account register in respect of the marble slabs, that as can be seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative, opposed the stay application and while reiterating the findings of the Commissioner (Appeals), pleaded that the appellant's contention that there was pre-budget stock of marble slabs as on 1-3-2006 which had been manufactured prior to 1-3-2006 and that it is from this stock only the clearances had been made during the period from 18-1-2007 to 31-3-2007, has not been accepted by the Adjudicating Authority, as no evidence in this regard had been produced, and that in view of this, the appellant's plea for waiver is not acceptable. 3. We have carefully considered the submissions from both the sides and perused the records. 4. The daily stock account register maintained by the appellant does show stock of 8924.36 sq. mtrs. of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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