2001 (7) TMI 910

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....attopadhyay, JDR, for the Respondent. [Order]. - Vide the impugned order the authorities below have confirmed demand of duty of Rs. 88,505.75 (rupees eighty eight thousand five hundred and five & seventy five paisa) and imposed personal penalties of Rs. 50,000/- (rupees fifty thousand), Rs. 25,000/- (rupees twenty five thousand) and Rs. 2,000/- (rupees two thousand) under the provision of Ru....

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....he documentary evidence in respect of movement of roller laminations/stampings assemblies under the provision of Rule 57F(2), it was seen that roller assemblies were received back from their job workers at a date prior to the despatch of such laminations under the provision of Rule 57F(2). The appellants have taken a stand that since their unit was new and the person responsible for maintenance of....

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.... cases. The receipt of the duty paid goods under 173H was much more than what was declared by the appellant in corresponding D-3 declaration. On the said basis the authorities below have concluded that there was manipulation of records by the appellant in respect of the return of duty paid fans and the modus operandi was to clear the goods' clandestinely without payment of duty. 4. The Adv....