TaxTMI 
TaxTMI 
1995 (6) TMI 116
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....he Collector of Central Excise, Cochin. On remand of the case by the Tribunal the learned Collector as per the directions of the Tribunal quantified the goods which have been cleared without payment of duty clandestinely and demanded duty of Rs. 62,313.70 apart from levying a penalty of Rs. 15,000/- on the appellant. 2. The learned Advocate for the appellants has pleaded that so far as the q....
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....ties of carbon black year-wise and demanded duty based on the rate of duty prevalent during the respective years. He however has clearly conceded that he is not able to say as to when these quantums as pleaded should be taken [to] have been removed from the appellant's factory. He further stated that the appellant has suffered a long agony on account of the long proceedings and the original demand....
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....ly relevant date for charging duty under Rule 9A(5). 4. I have considered the pleas made by both the sides. I observe that the learned lower authority has analysed the position based on the directions given by the Tribunal and has worked out the quantum of the goods removed clandestinely without payment of duty after affording the appellants an opportunity of hearing. The quantum worked out ....