2004 (12) TMI 430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri Lajja Ram, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the Revenue against the impugned order of the Commissioner (Appeals) who has reversed the order-in-original and set aside the duty and penalty against the respondents as confirmed by the adjudicating authority. The learned SDR has contended that duty a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w cause notice shows that the respondents had been charged with the allegations of having indulged in the clandestine manufacture and removal of excisable goods i.e. made up textile items and processed cotton fabric, in the manufacture of which they are engaged, during the period April 1996 to June 1996. They did not discharge the duty liability in respect of these goods and cleared the same in a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alised the duty from their buyers in respect of the goods removed by them in a clandestine manner without payment of duty, did not permit the Revenue to invoke the provisions of Section 11D of the Act. In other words, the duty which the department did not demand and recover under Section 11A within even the extended period of limitation, from the respondents could not be realised by applying Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondents issued the invoices to the buyers, cannot be accepted. Mere issuance of the invoices by the respondents to the buyers while clearing the goods did not result in the assessment of the duty specially when the respondents had not paid any duty whatsoever while issuing the invoices. It is a case of total non-payment of duty by the respondents by clearing the goods in a clandestine mann....