2017 (8) TMI 699

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..... em contain not less than 75% by weight of pulp from materials other than bamboo, hardwood, softwood, reeds or rags. It appeared to the department that the actual weight of pulp of materials other than excluded category was below the percentage stipulated. After scrutiny of Stock Preparation Log Books the department took a view that part of the paper cleared by appellant had been manufactured out of less than 75% by weight of such stipulated material. Department also alleged that the readings with regard to composition of pulp was manipulated by the appellant. In the first round of adjudication, differential duty of Rs. 1.65 crores along with interest thereon was demanded from the appellants. On appeal to the Tribunal, the issue was remanded .....

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..... were, admittedly, not manipulated. In the circumstances, we are of the view that a finding of manipulation of records by the appellants is unwarranted in this case. 7. For the reason noted above, we set aside the impugned order and allow this appeal by way of remand, directing the learned Commissioner to examine, in terms of this order, the eligibility of the appellants for the benefit of the relevant Notifications after giving them an effective opportunity of being heard." 2. In denovo adjudication, vide impugned order dated 12.8.2008, the differential duty demand was limited to Rs. 4,24,921/- and the remaining amount of Rs. 1,60,98,643/- was dropped. Penalty equal to the duty determined, i.e. Rs. 4,24,921/- was also imposed on the ap .....

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..... evious Order of this Tribunal dated 24.5.2007 (supra), it has been held that findings of manipulation of records by the appellants is unwarranted in this case. This finding of the Tribunal has not been challenged by Revenue. Hence, in the denovo adjudication, the adjudicating authority cannot once again fall back on the very same allegation of manipulation of records to justify invocation of extended period. The demand of differential duty demand and imposition of penalty in the impugned order cannot be then sustained and will have to be set aside, which we hereby do. 7. In the result, appeal is allowed with consequential relief, if any. ( Operative portion of the order was pronounced in open court )
Case laws, Decisions, Judgements, .....

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