TMI Blog2016 (7) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority refers to copy of the bill of entry in which the entries are found to have been imprinted using carbon interleaves that was the practice in the customs during the period referred to. The original and duplicate copies of the bill of entry are retained in the Customs House for its own closure transactions and the importer is in custody of the triplicate and quadruplicate copies. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02-70203/2016 - Dated:- 19-11-2015 - Shri Anil Choudhary, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri B. L. Narasimhan, Advocate for the appellant Shri Ajay Kumar Jt. Commissioner (AR) with Shri Prabhudesai, Superintendent (AR) for the respondent ORDER These appeals are directed against orders-in-Appeal No. 70/CE/ALLD/2006 dated 14 th June 2006 and 140-CE/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct and not based on the facts of the case inasmuch as there was no allegation in the show cause notice that the appellant had cleared the parts of the compressor from their factory without manufacturing a compressor. There is no dispute regarding short-payment of duty by the appellant when the said compressor was cleared from their factory. In the show cause notice it was only stated that app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the memorandum of cross-objection filed by the appellant. Therefore, the impugned order is beyond jurisdiction and does not merit sustaining as per settled position of law. 5. The appellant has contested the disallowance of credit of ₹ 29,184/- taken on the basis of carbon copy of the bill of entry. We do not find any justification for the Commissioner (Appeals) to have come to a conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any basis and is set aside. 6. Appellant has paid the amount of duties held as liable on account of erection, commissioning and installation charges. These were paid before issuance of the show cause notice. Accordingly, we find no reason for invoking the penal provisions and imposition thereof. We therefore, modify the impugned order to the extent of dropping the penalties and setting asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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