2000 (12) TMI 662

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....i V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned Order, the authorities below have confirmed a demand of duty of Rs. 22,48,471.00 under Rule 57-I read with Section 11A and a personal penalty of Rs. 2.50 lakhs has been imposed upon the appellants. 2. Arguing on the appeal, Shri B.J. Mookherjee, learned Advocate, submits that the....

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.... duty. The Department entertained a view that clearance of Liquid Oxygen without payment of duty under Chapter X Procedure amounted to clearance of the said goods brought under Modvat Scheme and the appellants were liable to pay back the credit so availed by them in respect of the said goods. Accordingly, an amount of Rs. 10,63,056.00 (Basic) and Rs. 21,972.00 (Special) equivalent to amount of cre....

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.... was not possible for them to appear before the authorities because of non-availability of relevant files on record. He submits that they had requested the Commissioner to give time to recover the documents from their factory premises having obtained the Court/Police Order/Permission and it is unfortunate that the Commissioner has rejected the said request and decided the matter ex parte. He submi....