2000 (7) TMI 353

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....ts. S/Shri R.K. Chowdhury and B.N. Pal, Advocates, for the Respondent. [Order per : C.N.B. Nair, Member (T).]. -  The stay application is directed against order-in-original No. 97/99 dated 10-12-99 passed by the Commissioner of Central Excise, Calcutta-1. The main liability cast on the appellant under the order is a penalty of Rs. 1 crore. With regard to this penalty, the Counsel rep....

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....have increased the penalty in the remand proceedings as remand order was passed on an appeal by the assessee and not by the department. 2. The order also contains demand of duty of about Rs. seven and a half lakhs in respect of certain exports which had not been explained with the help of the required documents and also the amount of credit of about Rs. 2 lakhs on account of Modvat dispute....

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....moval of the goods for export. The Commissioner has observed in his order that these documents have not been produced. He therefore submitted that the duty demand in respect of goods claimed to have been exported is justified. 5. We have perused the records and have considered the rival submissions. We find that there is a strong prima facie case is in favour of the assessee. The Commissio....