2011 (9) TMI 874

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....JDR, for the Respondent. ORDER Appellant is engaged in the manufacture of C.I. Castings falling under CETH 73. During the visit of factory premises of the appellant on 16-1-2009, 10,106 Kgs. of C.I. Castings were found in excess as compared to the stock in the daily stock register. Further, certain papers were recovered which showed production and clearance of 16,240 Kgs. of C.I. Castings to....

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....r was not correct. The duty liability is attracted only when the goods are removed from the factory. After provisionally released, the goods were taken into daily stock account and cleared on payment of duty. Therefore duty demand in the proceedings amounts to double taxation of the same goods and as already submitted no duty could have been demanded on the excess quantity found in the factory. I ....

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....nalty has been upheld, appellant may be entitled to refund of excess penalty paid by them which will be considered in accordance with law by the proper officer. 4. Further, the learned counsel also submitted that he is virtually making a mercy petition as regards redemption fine. He submitted that redemption fine of Rs. 96,100/- has been imposed. While admitting that according to Section 1....