2013 (11) TMI 1198

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....RI S.CHAKRABORTY, A.R. (ASSTT. COMMR) ORDER This is an Application seeking waiver of pre-deposit of duty of Rs.2,36,409/- along with interest and equal amount of penalty imposed on the Applicant. 2. Briefly stating facts of the case are that from scrutiny of Books of Accounts of the Applicant, store-shortage of inputs valued at Rs.3,79,395/- during 2002-03 and Rs.10,98,162/- during 2003-0....

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.... the value of written-off materials to be Rs.14,77,557.31. Thus, on this count alone, the amount of duty relating to the written-off materials should be reduced from Rs.2,36,409/- to Rs.1,10,000/-(approx.). He submitted that on the similar issue, lower adjudicating authority had passed an Order-in-Original No.36/ADC/BOL/10 dated 10.12.2010 in their favour and no appeal had been filed against that ....

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....7.31 instead of Rs.7,18,767.27, the ld. AR contended that the Department had taken the value of the written-off materials from the balance sheet. 5. Heard both sides and perused the records. 6. It is not in dispute that the written-off materials were in respect of the inputs on which the credit had been availed, since the impugned inputs were not used in or in or in relation to manufacture o....