TMI Blog2015 (11) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and the benefit of duty has to be extended to the appellant. As regards confirmation of demand of duty in respect of 8.256 MTs, detected as short stock by the visiting officers, I find that the said visit in the factory was on 09/09/1998. The invoices No.8 to 15 under the cover of which the appellant cleared the goods to M/s. U.R. Telecom Research Pvt. Ltd. are dated 11/08/1998, 12/08/1998 and 13/08/1998. This clearance was during the period of less than one month prior to the visit of the officers. As such, it can be reasonably concluded that such non-duty paid clearances from the factory, contributed to the shortages of the final stock of the appellant. Otherwise also in the absence of any corroborative material showing clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osing to confirm duty of ₹ 2,26,756/- along with confirmation of demand of interest and imposition of penalties etc. The said show-cause notice culminated into an order passed by the original adjudicating authority confirming the demand and imposing penalties upon various parties. The same were appealed against before Commissioner(Appeals) who confirmed the duty to the extent of ₹ 1,59,269/- along with interest and penalty but set aside the penalties imposed upon other assessees. The said order of the Commissioner(Appeals) was appealed against before Tribunal who set aside the same and remanded the matter to the original adjudicating authority for de novo consideration. 5. The present impugned order stands passed by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities have not accepted the above stand of the appellant by observing that admittedly the goods were cleared to M/s. U.R. Telecom Research Ltd., under the cover of invoice Nos.8 to 15 and there is no duty payment in respect of the same. As such, the benefit of the clearances effected under invoice Nos.1 to 4 cannot be extended to them. 8. I find that the fact of clearance of 20.315 MTs of MS towers to M/s. U.R. Telecom Research Pvt. Ltd. does not stand disputed by the appellant. The said clearances were made under the cover of invoice Nos. 8 to 15. No duty payment particulars stand given by the appellant in respect of the said clearances. To claim the benefit of Central Excise duty paid in respect of invoice nos.1 to 4, in support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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