9911796707
TMI Blog2014 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and findings of clandestine removal of air conditioners during the 1995-96 and a small of duty of Rs. 2,58,000/- stands confirmed for the period 1996-97 by denying the benefit of Notification No.75/87-CE which grants duty free clearances to air conditioners upto Rs. 15 lakhs subject to the condition that during the preceding financial year not exceeding Rs. 1.5 crores. Clearance during the period 1995-96 exceeded the limit of Rs. 1.5 crores, the adjudicating authority has denied the benefit of notification during the subsequent financial year. In addition a penalty of identical amount, stands imposed upon the applicant. 2. As per facts on record, the appellants factory was visited by the Central excise authority on 9.1.1997, who conduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant that the stock of 500 compressors was still lying in the residential premises and had not been entered in the records, though the same were purchased by them. Subsequently, they were brought to the factory and were used in the manufacture of air conditioners which were cleared on payment of duty. This fact is verifiable from the records maintained by the appellant. They were also trading in compressors and further undertaking the job of replacement for the old and damaged compressors of their customers for which requisite bills were issued. He further submitted that during the year 1995-96, they floated scheme under the name and style of 'Subh Labh Scheme' wherein lot of benefits were given to the customers so as to pay cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose if taken into account, would reduce the actual no. of air conditioners clandestinely removed. 6. We find that the Commissioner has observed in para 48 of his impugned order as under:- It has been also claimed by the ld.Advocate that there is a lot of overlapping in calculation of the number of the Air Conditioners as details of one air conditioner were found at several places namely in the AC Register, Compressor Record Book, Bill for Rental Charges etc. In Support of their claim, the party vide their letter dt.23.4.2002 had submitted the charts for the years 1995-96 and 1996-97 respectively have been accounted for twice. They had also submitted photocopies of the certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
