2007 (3) TMI 521

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....JDR, for the Respondent. [Order]. - Vide impugned order, authorities below has confirmed demand of duty of Rs. 7,26,970/- along with confirmation of interest and imposition of personal penalty of identical amount on the appellant on the allegations and findings of clandestine removal of ceramic glazed tiles being manufactured by the appellant. It is seen that the appellant's factory was visi....

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....that the entire case of Revenue is based upon the input-output ratio taking into account a single raw material i.e. ceramic frit, obtained by them from M/s. Vishwa Traders (P) Ltd.. The said ceramic frit is glazing/coating material which gives luster and shine to the outer facing surface of ceramic tiles and therefore on the outer surface of the tiles it is coated with Frit. The situation can be c....