2010 (7) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority is a commissioner specially nominated for adjudication. In Order-in-Original No. 07/MP/Commr.(Adjn.)/2006 dated 31-1-2006, the Commissioner, in pursuance to the Show Cause Notice dated 9-3-2005, confirmed demand of duty of Rs. 16,95,92,290/- (Rupees Sixteen Crores Ninety Five Lakhs Ninety Two Thousand Two Hundred and Ninety only) relating to the period 1-7-2000 to 31-3-2004 and imposed equal amount of penalty. The Commissioner, in his admirably short order, did not even indicate the amount of duty confirmed and the amount of penalty imposed in the operative portion of the order and merely stated that duty as demanded in the Show Cause Notice was confirmed and penalty equal to duty amount short paid imposed under Section 11AC. This ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Commissioner's orders are very brief especially the discussion and finding portions. In fact, there is hardly any discussion on the issues. 4.2 There appears to be no end to surprises. The dispute relates to valuation of goods cleared by the appellants on stock transfer basis to their other units. The Show Cause Notice dated 9-3-2005 records year-wise cost of production as follows :- Year wise Cost of Production 2000-01 111887 per M.T. 2001-02 131385 per M.T. 2002-03 125168 per M.T 2003-04 19213 per M.T. On the basis of cost of production adopted as above, the demand of duty proposed in the Show Cause Notice which stands confirmed is Rs. 16,95,92,290/-(Rupees Sixteen Crores Ninety Five Lakhs Nine....