TMI Blog2015 (10) TMI 2282X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Central Excise, Pune IV, Division Pune. - Tribunal has discussed in detail all the intricacies and has arrived at the finding that the order of the Commissioner is based on certain assumptions and presumptions which are not found from the records. - Findings are pure findings of facts after due consideration of the entire material on record. We do not find any reason to disturb the same - Decided against Revenue. - Civil Appeal No. 1460/2007 - - - Dated:- 30-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Rupesh Kumar, Adv., Ms. B. Sunita Rao, Adv., Mr. Subas C. Acharya, Adv., Mr. Pratik, Adv., Mr. Hrishikesh, Adv., Mr. Anurag, Adv. And Mr. B. Krishna Prasad, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee') had not mentioned the stage of RG1 account for the finished products. It was also found that there was a stock of 63 Carboys containing Blue Chemical Liquid kept in wooden crates. On due enquiries being made from Shri H. R. Kasat, M.D. of KCPL it was told that those goods had been received by him from Bombay 4 to 5 days back by Tempo. They could however not produce any documents/vouchers/delivery challan/octroi papers etc., in respect of the above goods. Hence the unaccounted 7 barrels containing Kalogen BL 3SL (Powder form) and 63 Carboys containing Blue Chemical liquid manufactured by KCPL in the factory were seized under panchanama for contravention of Central Excise Rules, 1944. On examination of the classification list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been obtained but had not been taken into consideration by the Collector. After remand, the matter was adjudicated afresh which resulted in Order-in-Original dated 28.06.1991, again confirming the aforesaid demand and penalties. In appeal filed before the Tribunal, the Tribunal set aside the order of the Collector. Suffice is to state that the Commissioner passed the Order-in-Original and the matter traveled up to the Tribunal. The Tribunal has, this time, allowed the appeal of the respondent vide orders dated 04.04.2006 which is impugned in the appeal. After going through the said order, we find that the Tribunal has discussed in detail all the intricacies and has arrived at the finding that the order of the Commissioner is based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be upheld, there is no cause for invoking the larger period of limitatoin as regards misdeclaration, when the direction of the Tribunal while remanding the matter were to be kept in mind and have not been followed. (b) There is no cause to determine the additional duties on the grounds of misdeclaration of values while applying the decision of the Apex Court as arrived at hereinabove are applied to the facts. In this view of the matter, the duty demands even on valuation cannot be sustained. (c) When the duty demands on Kalogen Kalson cannot be upheld there is no case to uphold the duty demands as arrived at in order of the lower authority. (d) When duty demands are not being sustained, there can be no cause for upholding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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