9911796707
TMI Blog2007 (10) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appellant was submitted by M/s. Camex Colour Ltd. to claim legal acquisition. When the appellant's premises were visited on 29-9-99, a notebook containing details of manufacture and clearance of excisable goods for the period 1-1-99 to 27-9-99 was found. The value of clearances for this period as per the note book was to the tune of Rs. 73,78,194/-. There were other private records which were also seized. (c) After detailed investigation, it was proposed in the show cause notice that the value of clearances for the period 1-4-99 to 28-9-99 was Rs. 99,07,440/- and that after allowing exemption up to Rs. 50 lakhs, the Central excise duty of Rs. 2,45,372/ was payable for the said year. It was also proposed that the value of clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the original authority and twice by the Commissioner (Appeals). The appellant does not seriously dispute the findings of clandestine removal, but submits that there is duplication of demand. According to them, the duty involved should be only Rs. 1,18,909/- and not Rs. 4,09,218/-. I find that the notebook at Sr. No. 10 of the annexure to Panchnama contained production/clearance details for the period 1-1-99 to 27-9-99. The private record, thus, relates partly to the financial year 1998-99 and partly to 1999-2000. This register does not relate to the entire period of 1998-99 and 1999-2000. It has not been brought out as to whether this register contained only unaccounted clearances or both accounted and unaccounted clearances. The duty d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) is set aside and matter remanded to the original authority for the above purpose.
7. Actual value of clearances shall be worked out as per the above findings and then duty liability and shall be worked out after allowing eligible exemption limit. Therefore, the original authority shall determine the actual duty on above lines and decide on other issues like interest liability and penalty. The appellant shall submit detailed worksheet within 30 days from the date of receipt of this order and the original authority shall thereafter decide expeditiously and within 45 days after the time given for filing of written submission is over.
8. Appeal is allowed by way of remand in above terms.
(Pronounced in Court on 3-10-2007) X X X X Extracts X X X X X X X X Extracts X X X X
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