1993 (6) TMI 178

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....ants. Shri K.M. Mondal, SDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 82,07,861 towards duty and Rs. 30.00 lacs towards penalty. Their plant and machinery also have been ordered confiscation but allowed to be redeemed on payment of fine of Rs. 5.00 lacs, (vide Order-in-Origin....

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....imited Company controlled by Government of Gujarat. They have given flow chart including the process of manufacture indicating the occurrence of the so-called intermediate products in the reactor vessel. He also took us through the L-4 application and the enclosures thereto, to point out whether the applicants have given the entire manufacturing process, giving particulars of these intermediate pr....

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....by the Government of Gujarat, they had not suppressed any material factors with an intention to evade payment of duty. 3. Shri K.M. Mondal, the ld. SDR, on the other hand, contends that despite the instructions given by the Superintendent for clearance of the goods on payment of duty at the intermediate stage, the applicants have not complied with that. They were also dodging furnishing th....

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.... the beginning. The department could have insisted on provisional clearances, and raised the demand periodically, even if quantification is not possible. Moreover, the excisability of these goods also is required to be gone into and on merits, they may be having an arguable case. The applicants are a public limited company controlled by the Government of Gujarat. Having regard to all these factors....