TMI Blog2016 (12) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... senior officials explained the fact that the 8 Nos. of road rollers were lying in the factory - appeal dismissed - decided against appellant. - Ex. Appeal No.341/07 - FO/A/76237/2016 - Dated:- 5-12-2016 - Shri P. K. Choudhary, Judicial Member S/Shri K. P. Dey S. Dey, both Advocates for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (A.R.) for the Revenue ORDER Per: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty occurred, due to preparation of invoice on 27.02.1999 and debiting duty on that date itself but the clearance effect on the budget day i.e. on 28.02.1999,when rate of duty had been increased, paid ₹ 1,03,323/- which the lower adjudicating authority appropriated in his Order-in-Original also and granted remission from payment of penalty. However, duty involved on 8 Nos. of road rollers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w chart of Road Roller manufacturing process would lead to hold that when any defect is noticed after it attained roadworthiness or mobility i.e. RG I point, it is sent back to the workshop for remedying the defects even by causing dismantling and refitting the same which the officers of high echelon of the appellant company could not explain. The ld.Counsel further submitted that the appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir joint voluntary statement dated 06.05.1999, admitted such shortages. The contention of the Ld.Advocate on behalf of the appellant is that the road rollers were lying in the factory premises awaiting minor work and painting. I find that the senior officials in their statement accepted the shortage of 8 Nos. of road rollers. Neither there is any cogent materials available on the record in support ..... X X X X Extracts X X X X X X X X Extracts X X X X
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