2013 (5) TMI 598

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....ggrieved presently by a demand of duty of Rs. 70,73,929/- and equal amount of penalty. The other parties are aggrieved by the respective penalties imposed on them. Of the two, one is the Managing Director of the above company and the other is the proprietor of Max Rubber Company whose clearances were also clubbed with those of Oxford Rubber Pvt. Ltd. for the purpose of demand of duty on the latter for the period from April 1999 to March 2003. 2. These appeals and applications are arising in a second round of litigation. In the earlier round (Appeal Nos. E/838-840/2006), this bench remanded the case for de novo adjudication vide Final Order Nos. 561 to 563/2010 dated 03.02.2010. The remand was ordered on 4 grounds viz. (i) no findings rec....

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.... been issued to Max Rubber Company vis--vis the proposal to club their clearances with those of the assessee-company. In the impugned order, the learned Commissioner relied on a decision of the apex court while dealing with the above contention of the assessee. Neither in the show-cause notice nor in any subsequent notice or letter had the adjudicating authority proposed to rely on the said decision and consequently the assessee had no notice of any proposal to rely on the said decision. This apart, we find that the assessee had relied on a plethora of judgments of this Tribunal, in the context of pressing their plea of separate show-cause notice to Max Rubber Company. These citations are found in para 6 of the additional written submission....

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....er DGCEI and as per oxford. Apparently, this worksheet was pertaining to the demand based on clubbing. The assessee filed a separate worksheet in respect of clandestine removals. Both the worksheets were also accompanied by detailed statements of relevant particulars as also by cost sheets. All these materials were further accompanied by copies of invoices, gate passes, chits, slips etc. In the impugned order, the learned Commissioner discarded all these voluminous materials in one line dubbing the evidence as an after-thought. No attempt was made to verify the correctness or otherwise of the quantification done by the assessee. Their worksheets were prepared on the premise that the clearances of Max Rubber Company were clubbable and furthe....