2006 (12) TMI 314

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....spondent. [Order]. - This appeal arises from Orders-in-Appeal Nos. 39 & 40/2006 dated 13-6-2006 by which the Commissioner (Appeals) has confirmed the OIO confirming the demands under Rule 9(2) of CE Rules on the allegation that there was shortage of Granites. Penalty has also been imposed. The Commissioner (Appeals) has reduced the penalty to Rs. 10,000/-. 2. None appeared for the ap....

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....ngs :- (a)     Modipon Ltd. v. CCE, Meerut - 1996 (84) E.L.T. 323 (T) (b)     Motilal Padampat Udyog Ltd. v. CCE, Khanpur - 1994 (74) E.L.T. 677 (T) (c)     Shamsons (I) Ltd. v. CCE, Khanpur - 1996 (85) E.L.T. 120 (T) (d)     Plastic Duniya v. CCE, New Delhi - 2005 (190) E.L.T. 381 (Tri.-Del.) (e) &....

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....therefore, the confirmation of demands is justified. He submits that the Commissioner (Appeals) has already given the benefit in reducing the penalty. 4. On a careful consideration, it is seen that the appellants were engaged in manufacture and export of Polished Granite Slabs. While polishing the Granite slabs in terms of the manufacturing process, several pieces emerge as waste. The appe....

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....pecific buyers. The evidence of transporters and receipt of payment is also another factor which has to be established. The judgments cited supra have clearly laid down the principles guiding the confirmation of demands in clandestine removal without payment of duty. These principles have not been satisfied in the present case. Therefore, the impugned orders are required to be set aside by allowin....