1999 (2) TMI 212

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.... the Appellant. Shri A.K. Agarwal, SDR, for the Respondent. [Order per : C.N.B. Nair, Memeber (T)]. - All these miscellaneous applications seek direction to the Commissioner of Central Excise, New Delhi and Joint Secretary [(TRU) CBEC] for filing affidavits as well as to produce documents in regard to the appellants' averment that the non-payment of duty on the goods was according to the ....

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....their purported meetings with the various authorities. Moreover, dutiability or otherwise of goods is not a matter of opinion but is to be decided through appropriate proceedings. The alleged visit of Central Excise Officers to the appellants' premises also do not by itself bar the issue of demand notice. 3. We find that the issue for decision is dutiability of various dry fruits sold by t....

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.... He drew our attention in particular to the following submission in their reply to the show cause notice :- "The value of sale of the processed and unprocessed nuts has been computed by us on the basis of the copies of our sale bills - the original bills being in the possession of the department. The value of sale of processed and unprocessed nuts for the month of March '97 comes to Rs. 1,25,49....

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....s there is no evidence to show that M/s. India International was aware of the fact that the goods were liable to duty and that duty had not been paid. The imposition of penalty on Shri Pradeep Khanna was entirely unjustified as he was under the bona fide impression that no duty was payable. 5. The learZed SDR opposed the grant of stay and contended that Chapter 20 of the Tariff covers all ....