1997 (9) TMI 219

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.... Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Order-in-Original dated 31-8-1989 passed by the Collector of Central Excise, Ahmedabad confirming duty demand to the extent of Rs. 4,10,393.47 and imposing penalty of Rs. 1,00,000/- is under challenge in this appeal. 2. Appellant, engaged in the manufacture of figured glass falling under erstwh....

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....and the officers of the appellant and certain others to whom notice had been issued. Appellant succeeded in part as a result of which original demand of Rs. 33,65,568.23 was reduced to Rs. 4,10,393.47. This demand is relatable to the three heads. 4. The major part of the demand has arisen on the basis of allegation that the appellant received higher amount by way of price from ten buyers situat....

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....he adjudicating authority to correlate these extra payments with particular invoices, executive directors of the appellant were unable to do so. This led the adjudicating authority to believe that such correlation is not possible and therefore amounts referred to above had been received as extra consideration in respect of the clearances during the particular period. This finding and approach unde....

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....sistance and cooperation of the appellant to correlate, not individual payment against individual invoice but payment and invoices over a period. If such exercise is conducted, it will be possible to have a clear idea as to whether there were extra payments or not. In our view, the matter deserves to be examined afresh in the light of what we have indicated and the method already suggested. 6.&....