2011 (1) TMI 72

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....EERAIYAN   These two appeals one by the appellant company and other by the managing director of the company are against a common Order-in-Appeal No. 12 to 14/CE/DLH/2009 dated 5.2.2009.   2. Heard both sides.   3. The officers visited their factory premises of the appellant company on 30.7.2004; they found two kacha slips from the possession of the foreman of the appellant ....

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....efore the original authority, the request of supply of documents was reiterated. However, the original authority has passed the order confirming the demand of duty and appropriating Rs.3,50,000/- already paid by the appellant company and imposing penalty, inter alia, on the appellant company and the appellant managing director. On appeal by these appellants, the Commissioner (Appeals) has upheld t....

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....ng to him, kacha slips contained details of receipt of PVC resin which was duly accounted in the books of accounts and issued for production and the records were maintained by the foreman in his private capacity to keep track of the disposal of the inputs within the factory. If an opportunity is given, they will be in a position to satisfy the authority about the genuineness of the transactions. H....

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....des and perused the records. I find that the demand of duty as per show cause notice primarily revolves round the two kacha slips and the statements taken from the concerned persons in relation to the entries therein. I also find that a sum of Rs.3,50,000/- stands deposited prior to the issue of show cause notice. The main grievance of the appellants is that they were not being given the opportuni....