TMI Blog2009 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... prove that the goods were cleared without payment of duty – finding that SCN is barred by limitation – finding arrived at by tribunal are finding of fact – impugned order of the Tribunal of deleting penalty does not warrant interference - 325 of 2008 - - - Dated:- 28-1-2009 - D. A. MEHTA and ABHILASHA KUMARI JJ. Mr. Y. N. Ravani for the Appellant. None for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. During the period from 05-03-2000 to 09-03-2000 the Officers of the Appellant visited the factory premises of the Unit and conducted physical stock-taking of the goods lying in the store room in semi-finished and finished states. It was found that there was a shortage of 3736.7 Kgs. of Copper tubes and also that 250 Kgs. of Copper tubes which had been sent for job-work under Challan, were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the panch witness and has set aside the penalty, therefore, the questions as proposed, should be considered. 4. A perusal of the impugned order of the Tribunal reveals that the Tribunal has taken a note of the following aspects: (i) that there was huge stock of raw material in finished and semi-finished states for which no weighment slips and inventory are produced on record. (ii) that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod between March 2000 and 30-01-2004, so as to explain the delay and, therefore, the notice is barred by limitation. 5. Upon these findings the Tribunal, while confirming the amount of duty in respect of goods sent to the job-worker, set aside the penalty imposed upon the respondent-unit and allowed the appeals to that extent. 6. In the background of the aforestated facts and circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
