1998 (6) TMI 336

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....br>S/Shri Gowri Shankar, G.N. Srinivasan, JJ. REPRESENTED BY : S/Shri Vipin Jain, C.A., P.B. Vichare, Consultant, A.K. Biswas, Advocate and B.M. Kalyankar, Consultant, for the Appellants. Ms. R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These 13 applications are for waiver of duty of Rs. 91.62 lacs (approximately) demanded from the assessee and penaltie....

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....tails of excisable goods cleared without payment of duty on brass rods, wires and strips. The Commissioner found that these were cleared in nil duty gate passes by describing them as ball point pen tips, which were exempted. He contends that these records which are the sole basis for the demand were maintained by a part time employee who was doing the accounts work of the firm. This employee had, ....

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....ocent buyers and were not aware of any evasion of duty. 4. The Departmental Representative contends that Shetty, who made the entries in the note book had in his statement admitted that they related to non duty paid goods. The book was recovered from the premises of the applicant. The buyers of the goods admitted that they received the goods without payment of duty. She therefore opposes gra....