TMI Blog2008 (2) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... (T) Shri M Shroff, Advocate, for the Appellant, Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per: K.K. Agarwal, Member (T) - The appellants are engaged in the manufacture of metal containers, lids and bottom of metal container which were cleared by them on payment of duty. Investigation and verification of the appellants' records revealed while clearing the goods under cover of the central excise invoice, the central excise invoice relating to the containers showed only the number of containers but the delivery challan accompanying the invoice showed both containers as well as equal number of lids/bottom cleared along with it and therefore it appeared that these lids and bottom which did not find mention in the central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation of unaccounted goods valued at Rs. 1,92,980/- with option to redeem the same on payment of redemption find of Rs. 1 lakh. This order was upheld by the Commissioner (Appeals). 3. The learned Advocate for the appellant submits that as a trade practice they were packing container and lids separately but while the Central Excise invoice reflected only the number of containers, the accompanying delivery challan indicated the number of containers and lids which were separately packed also. Since metal container and lids were packed separately the delivery challan and the lorry receipt had to indicate the total number of packages and therefore there was a difference in number of packages shown in central excise invoice and that sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity in the central excise invoice and have agreed to pay the differential duty. He has stated that they have cleared the parts/containers under the delivery challan without charging central excise duty on differential quantity. It was his submission that once the liability to duty and the offence has been admitted by the partner of the firm, no further evidence is required. As regards trade practice, he drew our attention to the observation of the Commissioner in the last para of order, where Commissioner refers to two invoices and corresponding delivery challan to show that the quantity mentioned in those two invoices and delivery challan match with each other and there is no separate entry for the lids. In view of this, it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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