TMI Blog2017 (3) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-EX[DB] - FINAL ORDER NO. 50873-50874/2017-Ex(DB) - Dated:- 15-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Sh. Kunal Sabharwal, Advocate for the Appellant Sh. H.C. Saini, DR for the Respondent ORDER The appellant namely M/s Krystal Stone Exports Ltd. and Shri B.D. Agarwal are in appeal against Order-in-Original No. 111/2003 dated 27.02.2003 passed by Commissioner Central Excise, Jaipur. The impugned Order-in-Original inter alia confirms the demand of Custom Duty amounting to ₹ 48,02,438/- along with interest. The impugned order also confirms the Central Excise duty of ₹ 14,53,970/- and imposes penalty equivalent to Central Excise duty confirmed against the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii. Except in the case of polished Marbles Tiles, the shortage was very nominal and given the fact that while cutting stone Tiles, the wastage nearly 30-40% is the usual course, the Department completely erred in noting such shortage in Physical stock over the stock as entered in the books to be a clandestine removal. iv. This shortage additionally is due to the samples which are sent to the buyers and therefore the same can in no manner be a clandestine removal. v. The Frame Saw Machine imported by the appellant was duly installed but the same could not be put to use due to non-supply of supplementing machine by the foreign supplier on account of dispute of the Appellant with its bankers in India. Therefore, the failure of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amely Multi Blade Frame Saw (MBFS) for marble was not put in operation within one year of its import, which is the requirement as per the Notification no. 53/1997-Cus dated 03.06.1997. The appellants argue that they could not put into operation as the supplementary machines were not imported due to differences with the bank cannot exonerate them of their responsibility as they did not get extension of time period from the Customs for putting the machine into operation within prescribed time. 5.1 In respect of shortage of goods, the appellants state that shortage is nominal and it is also because of the samples sent to their buyers. However, there is no evidence produced by the appellant either before the Adjudicating authority or before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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