2003 (12) TMI 377

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....e Appellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was engaged in the manufacture of industrial laminates. Its entire production was removed on payment of duty from its factory to its depots from where they were sent to buyers. The appellant had filed price list either in proforma I in respect of goods cleared to its dealers o....

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....by debiting with the personal ledger account and intimate the department. On some unspecified occasions between 1981 and 1986, the appellant omitted to pay differential duty on the goods cleared by the manner described above which has resulted in issue of notice. During the visit by a team of auditor of the department, a comparison of the depot invoices with other documents showed the failure to p....

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....ct followed by the appellant is irregular. The clearances made by it through the documents from the factories would be the basis for assessment by the officers. It is this duty that would be reflected in the RT12 Returns which is the basic document for assessment. Subsequent payment of duty at the depot could not be reflected in the RT12 Returns. The fact that the appellant himself failed to pay c....

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....ise procedure is not explained. In this situation, we do not think it possible to set aside the penalty on the ground that the appellant did not have any intention to evade duty. As we have emphasised the inherent dangers of the procedure that the appellant followed and the total disregard of law and procedure that it involved permit the conclusion that there was intention to evade duty. In point ....