2012 (12) TMI 43

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....e Appellant. Shri Sunil Kumar, AR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with condition of pre-deposit of duty of Rs. 52,211/- and penalty of identical amount, we proceed to decide the appeal itself as the issue is covered by the decision of Hon'ble Supreme Court in the case of ITC Ltd. v. C.C.E., Patna - 2003 (151) E.L.T. 246 (S.C.). 2. ....

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....ss of quality control test for which no accounts were being maintained by the appellant. Applying the ratio to the facts of the present case, we find that the Commissioner (Appeals) has called for the report from the appellant's jurisdictional Central Excise Authorities, which is to the following effect : "It has been observed by this office that although the party has maintained a shift wise (....

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....estroyed in the test and there is no need for maintenance of records. 5. Learned Advocate appearing for the appellant further submits that the appellants are paying duty on their final products amounting to Rs. 2.5 crores per day and as such, there could be no intention on their part to show excess destruction in the quality control laboratory so as to avoid small amount of duty. The duty ....