2011 (10) TMI 397

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R.G. Utgikar, Consultant for appellant Shri Navneet Addl. Commr. (A.R.), for respondent Per : S.S. Kang Heard both sides. 2. The applicant filed this appeal against the demand of Rs.96,625/- interest and penalty of the equal amount under Section 11AC of the Central Excise Act. The demand is confirmed in respect of 6100 Kgs. of Piperazine. The demand is confirmed on the ground that thi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ically mentioned in the reply to the show cause notice and there is no finding in this regard. Therefore it proves that the entries made in the daily production report on rough estimate basis. Therefore, it cannot be presumed that the quantity recorded in the daily production report is cleared without payment of duty. 4. The contention of Revenue is that the authorized signatory in his statemen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the same month quantity of daily production report much less than reflected in RG1 register. The applicant explaining the entries as made in the daily production report as compared to RG.1 register. The details are as under: Sr. No. Month Qnty. As Qnty as per Per RG-I Daily Prod. Report Difference 1. May 1997 8615 7836 779 2. August 1997 9300 8768 532 3. Sept. 1997 95....