2001 (10) TMI 936

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....ant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Sterical Outstrings (P) Ltd. have filed this appeal being aggrieved with the Adjudication Order No. 27/2001, dt. 2-3-2001 passed by the Commissioner, Central Excise, confirming demand of Central Excise duty amounting to Rs. 2,35,193/- and imposing penalty of Rs. 50,000/- 2. Shri ....

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...., on the basis of the evidence that may be produced by the appellants, the quantity shown to have been exported;" that the Tribunal again vide Misc. Order No. 105/98-C, dated 4-6-98 amended the remand Order as under : "We therefore, hold that if the shipping bills or any other evidence that could be produced by the Appellants to the satisfaction of the concerned Commissioner of the Customs indi....

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.... them the duty should be only Rs. 1,11,654/-. The learned Advocate, however, submitted that as the export pertained to the period from 1988-89 to 1991-92, further remand only may cause further delay in verification of export particulars. He, therefore, mentioned that he is not perusing the appeal against the amount of duty confirmed against the Appellants. He, however, contended that no penalty is....

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....confirmed against the Appellants by the Commissioner under the impugned Order. We, however, find substantial force in the submissions of the learned Advocate that as they were sending non-sterile sutures to the job-workers for getting the sutures sterilised, they entertained a belief that duty of excise was not payable by them. The Appellate Tribunal vide Final Order No. 145/96-C, dated 19-2-96 he....