TMI Blog2014 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... E/32/11, E/217/2011 - FINAL ORDER No.40632-40638/2013 - Dated:- 5-12-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri S. Muthuvenkatraman, Advocate For the Respondent : Shri K.S.V.V. Prasad, JC (AR) JUDGEMENT Per P.K. Das; 1. Common issue is involved in these applications and appeals and therefore all are taken up together for hearing and disposal. 2. Ld. AR submits that there are two appeals on the same issue bearing Appeal No.E/32/2011 and E/217/2011 were not listed today. Upon direction, appeal No.E/32/2011 along with Stay Petition No.E/S/13/2011 and Appeal No.E/217/2011 would be treated as listed in today's list and taken up for hearing. After hearing both sides, stay application No.E/S/13/2011 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed charcoal for DTA without payment of duty and without debiting the quantity in the respective raw material account, for which, they have been issued with Show Cause Notice vide Thoothukudi Divisional Assistant Commissioner's C.No. IV/16/178/2005-Adin dated 02.12.2005. On the strength of delivery Challan No.DTA 19 dated 14.10.2005 assessee have cleared 50 kgs, and sought credit in B-17 Bond which was discussed in the Commissioner's Show cause notice No.27/COMMR/06 in C.No.V/38/15/24/2006-Adj. Dated 31.05.2006 served on the assessee for the period from April 2005 to October 2005. Under Rule 11 of Central Excise Rules, 2002, only one copy invoice book shall be in use at a time. In an invoice book, same serial number is not supposed to come f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said 1,10,350 kgs and of waste 3,47,270 kgs. of loss) are generated actually, they would be definitely accounted in daily stock account. so it appears that the total loss of 4,57,620 Kgs are not acceptable and that 4,57,620 Kgs of loss are nothing but finished product namely GAC and that they should have cleared 4,57,620 Kgs of GAC without payment of duty by using bogus copy of invoices in duplicate as stated above." 5. There is a demand of duty along with interest and penalty for the period April 2005 to September 2008. The appellant filed these appeals against the total demand of duty is Rs.15,34,95,490/- along with interest and penalty. 6. The Learned advocate on behalf of the appellant strongly relied upon the letter dt. 6.9.2006 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in and the minerals in the particular area have a slight bearing on the yield. 2) It is also in the trade as to sprinkle water over the raw charcoal so as to increase its weight which also has a direct bearing the yield, though marginal. 3) the dust, silica and other foreign materials also varies slightly, thereby the yield. Therefore, from the above study, the contents of the Coconut Development Board seems to be in order." 9. In view of above report dt. 7.4.2011, the Commissioner of Central Excise, Tirunelveli by letter C.No.IV/16/350/2007-Review dt. 18.9.2012 addressed to Commissioner (AR), CESTAT, Chennai informed that the demand of duty would be recalculated to the amount of Rs.32,31,597/- in respect of above seven appeals. Today, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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