2001 (11) TMI 806

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....ase are as under : The appellant-company is engaged in the manufacture of CTD bars, angles, flats all falling under Chapter 72. While conducting a road patrol on 29-10-96, it was observed that the appellant company cleared the impugned goods without payment of duty. Hence, a show cause notice dated 22-4-97 was issued which was adjudicated by the Additional Commissioner vide order dated 31-10-97. On appeal, from the appellant side and from the department side, the Commissioner (Appeals) vide order dated 19-1-99 rejected the party's appeal and remanded the department's appeal to examine the aspect afresh with regard to appreciation of Section 11AC. In the de novo proceedings, after due process of law, the lower authority passed the impugne....

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.... case records, I notice that the appellant had mentioned lorry No., duty amount and debit entry Sl. No. in RG 23A Part II and date and time of removal of the goods. He has also prepared weighing slips. The department has not disputed the above facts. The learned advocate during the hearing had stated that there was sufficient balance in RG 23A Part II at the time of clearance of goods and further stated that it was only a procedural lapse in not debiting the duty amount before clearance. Considering the facts of the case and on perusal of the case records, I agree with the arguments of the learned advocate. She further pleaded that the lower authority had already imposed penalty and redemption fine under Rule 173Q. He also confirmed the dem....