TMI Blog2004 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... nged the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the Addl. Commissioner, who confirmed the duty demand of Rs. 6,59,137.00 with penalty of equal amount payable with interest against the appellants. The duty has been confirmed against the appellants for having been disposed 18958 crates and 05 bottles of manufactured aer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. SDR has reiterated the correctness of the impugned order. We have heard both sides and gone through the records. 4. So far as disposal of 18958 crates and 5 bottles of manufactured aerated water and 615 crates and 11 bottles of samples without proper accountal and without payment of duty is concerned, the same has not been controverted by the appellants. The sole plea taken up by them that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and lab test. But no evidence has been led to prove if those bottles/crates were actually destroyed. These were admittedly excisable goods manufactured by the appellants. Before destroying the same, they were required to take permission from the competent authority, but no such permission was taken by them. They even did not send any intimation to the department regarding their disposal/destruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such is not the position in the present case. Similarly, para 48.17 of Chapter 47 referred by the counsel from the Central Excise Law Manual is not of any help to the appellants. In that para the stage and guidelines in respect of few commodities after manufacture, for entering in the RG-I have been detailed. For aerated water, entry is required to be made in the RG-I immediately the screening tes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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