2004 (12) TMI 619

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....dent. [Order]. - Heard both sides and perused records. 2. There is a duty demand of Rs. 99,419/- and penalty of Rs. 15,000/-. The duty demand is in regard to 13 ACs and 5 Washing machines which have been held to be removed without payment of duty by the appellant. 3. The contention of the appellant is that the removals in question took place in the early days of production in their f....

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....nd 04. The Commissioner has therefore held that these relate to clearance of 7 ACs without payment of duty. During the hearing today, learned Counsel for the appellant has pointed out that the conclusion reached by the lower authorities is clearly erroneous. It is being pointed out that the vehicle number indicated in the invoice dated 27-3-98 as well as in the gate register was the same, DL 1CC 1....

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....for demonstration purposes, the dealer has already paid duty. 4. With regard to washing machine, the explanation is that under invoice No. 4 dated 6-4-98 the appellant cleared four Washing machines and the washing machines in dispute are the same. The Counsel has submitted that duty demand has been confirmed without taking into account this invoice at all. 5. As regards penalty, it is ....