2002 (2) TMI 818

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....A.K. Pandit, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty amount of Rs. 6602.75 and personal penalty of Rs. 500/-, I take up the appeal itself. 2. The above amount of duties have been confirmed against the appellants on the ground of clandestine removal of their final product i.e. lubricating oil. As per the appellants, they were refl....

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....anufactured and merely because they were also showing losses in RG 1 and RT 12 returns, the same will not amount to any clandestine removal. 3. I have also heard Shri A.K. Pandit, ld. JDR for the Revenue. 4. After going through the order passed by the Commissioner (Appeals), I find that he has observed as under :- "I have gone through the case records, the Order-in-Original, the....

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....uch convincing and satisfactory in the light that there was an accepted mistake on their part." 5. A reading of the above paragraph shows that the wrong maintenance of records by the appellants, has been accepted by the Commissioner (Appeals) but he has not extended the benefit to them on the ground that they have rectified the mistake in non-maintenance of records only prospectively. Howe....