TMI Blog2015 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... year in the sales tax returns and the sales figures as per diary entries and has compared the higher of these two figures with the value of the sales figures including duty in the RT-12 Returns and, the duty has been demanded on the difference. Once the diary entries have not been found reliable, the Commissioner can compare only the sales value including duty as declared in the RT-Returns and the sales figures in the Sales Tax Return. Though there is some small difference in the sales figures declared in the Sales Tax Return and the figures declared in the RT-12 Return, according to the appellant, there are valid reasons for the same like the Sales Tax Return figures also includes the export sales and in some cases, the value of the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by alleging that entries in the diary recovered from the factory represented clandestine removals made without payment of duty and if the value of those clearances is included, the appellant during the period 1999-2000 and 2000- 2001 would not be eligible for SSI exemption. 2. The show cause notice was adjudicated by the Commissioner vide order-in-original dated 31-5-2005 by which the Commissioner dropped the duty demand of ₹ 70,65,182/- in respect of the allegation and clandestine removals based on the entries in the diary seized from the factory. He, however, confirmed the duty demand of ₹ 8,70,402/- against the appellant on the basis of denial of SSI exemption along with interest thereon under Section 11AB and besides this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period, and the duty had been demanded on the difference, that once the duty demand based on the diary entries has been dropped, the figures in the diary entries cannot be adopted, that as regards the slight difference between the value of the clearances in the RT-12 Returns and the value as declared in the sales tax returns the appellant had given explanation for the same, that in some cases, the difference is on account of counting of the value of the returned goods twice or also counting the export sales but these pleas have not been considered by the Commissioner and that in view of this, the impugned order is not correct. 5. Shri R.K. Grover, ld. Departmental Representative defended the impugned order by reiterating the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e like the Sales Tax Return figures also includes the export sales and in some cases, the value of the returned goods has also been included twice. It is seen that in respect of the explanation given by the appellant for difference between the sales value as per the RT-12 Return figures and as per Sales Tax Return figures there are no findings in the impugned orders on this point. 8. In view of this, the impugned order is not sustainable. The same is set aside and the matter is remanded to the Commissioner for de novo adjudication. In the de novo proceedings, he should compare the total sales value of the goods including the duty as declared in the RT-12 Returns with the sale value as declared in the ST-3 Returns and if the explanation g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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