TaxTMI 
TaxTMI 
2014 (2) TMI 327
X X X X Extracts X X X X
X X X X Extracts X X X X
....n direction, appeal No.E/32/2011 along with Stay Petition No.E/S/13/2011 and Appeal No.E/217/2011 would be treated as listed in today's list and taken up for hearing. After hearing both sides, stay application No.E/S/13/2011 is allowed and the respective appeal is taken up today. Since we are disposing of the appeals, the MISC applications filed by appellant for extension of stay order are disposed of as infructuous. 3. Heard both sides and perused the records. 4. The relevant facts of the case, in brief, are that appellants, 100% Export Oriented Unit, are engaged in the manufacture of Granulated Activated Carbon (in short, GAC) classified under Heading 38.02 of the CETA, 1985. GAC is manufactured out of granulated carbonized coconut shel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....MR/06 in C.No.V/38/15/24/2006-Adj. Dated 31.05.2006 served on the assessee for the period from April 2005 to October 2005. Under Rule 11 of Central Excise Rules, 2002, only one copy invoice book shall be in use at a time. In an invoice book, same serial number is not supposed to come for two times. Here serial no.19 is used for two times one on 03.09.2005 and another on 14.10.2005. Since it appears that they are maintaining bogus copy of invoice book on account of usage of serial no.19 for two times, the said quantity of 50 kgs of GAC is removed for DTA clandestinely without bringing into account. xxx xxx xxx vi) If they maintain daily stock account for GAC for each and every rangewise adsorption capacity and wastages and other losses sta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....terest and penalty for the period April 2005 to September 2008. The appellant filed these appeals against the total demand of duty is Rs.15,34,95,490/- along with interest and penalty. 6. The Learned advocate on behalf of the appellant strongly relied upon the letter dt. 6.9.2006 issued by the Deputy Director, Coconut Development Board as under :- "With reference to your letter dated 14.8.2006 on the above cited subject, I am to inform you that the output of coconut shell charcoal in the traditional processing method, like pit, drum and heap are about 30% of the weight of shells and output of activated carbon is only 1/3rd of the weight of the shell charcoal." 7. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eby the yield. Therefore, from the above study, the contents of the Coconut Development Board seems to be in order." 9. In view of above report dt. 7.4.2011, the Commissioner of Central Excise, Tirunelveli by letter C.No.IV/16/350/2007-Review dt. 18.9.2012 addressed to Commissioner (AR), CESTAT, Chennai informed that the demand of duty would be recalculated to the amount of Rs.32,31,597/- in respect of above seven appeals. Today, a copy of the report along with annexure thereof dt. 18.9.2012 was placed before the Bench and a copy was handed over to the learned advocate. 10. On a perusal of the above report dt. 18.9.2012, the learned advocate contested the recalculation on merit. He submits that there is no clandestine removal and the dem....