1994 (5) TMI 126

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....Appellant. Shri K.M. Mondal, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Original No. 41/MP/93, dated 13-12-1993 ordering confirmation of a demand in respect of Autolathe machines manufactured and captively installed. The Collector also confiscated 9 Autolathe machines but ordered appropriation of a sum of Rs. 2,14,500/- from t....

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....992. Hence, they were under the impression that in respect of machines removed for use in their factory for their capital use, the aforesaid requirement would be adequate. All the same the Collector confiscated the 9 machines, in respect of which duty payment has already been made, only on the ground and that duty has not been paid in a proper manner and payment of duty under T.R. challan is only ....

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....the same, it is a document prescribed for remittance of dues to the Govt. It is not the case of Dept. that the payment made under TR 6 challans in this case was with regard to the fines or penalties nor is their case that these payments are short of actual duty payable. They have been accepted only towards the duty. In the circumstances, the entire issue appears to have been blown out of proportio....