TaxTMI 
TaxTMI 
1983 (8) TMI 289
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.... of the above mentioned two orders passed by the Additional Collector of Central Excise, Meerut. 3. In Appeal No. 153/82 against Order No. 9-Add. Collr./1982, dated 18-9-1982, the Additional Collector besides demanding duty on excess clearances effected by the appellant and detailed in the show cause notice imposed a penalty of Rs. 7,000/-. In Appeal No. 154/82 the Additional Collector besides demanding duty of Rs. 69,193.15 P imposed a penalty of Rs. 10,000 on the appellant. 4. The issue being common in both the matters, we heard the appellant in both the appeals. Briefly stated, the facts are that the appellant manufactures switch boards control and relay panels, motor control centres etc., falling under item 68 of the Cen....
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....for home consumption were considerably less than the limits laid down by the notification and that, therefore, they were entitled to duty free clearances. The Additional Collector held as follows : "The word home consumption used in the Notification is related to the manufacturer of the goods. In so far as M/s. International Minelmech Pvt. Ltd. are concerned at the point of clearance of the goods they have cleared goods to M/s. Ballarpur Industries Ltd. in India. Whether these goods would be ultimately exported wholly, partly or may eventually not be exported at all is not known at that particular point of time. If M/s. Ballarpur Industries Ltd. have exported these goods it is for them to claim rebate of the Central Excise duty paid for ....
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....ion of the equipment supplied by the appellant; (b) Copies of the appellants' invoices which clearly show description and designation of the material supplied to M/s. Ballarpur Industries Ltd. against the specific orders for export; (c) Copies of bills of lading with the respective packing lists of materials shipped in each shipment which clearly identifies with their marking that the material with designation was supplied by the appellants. It also shows that the goods were shipped in the original packing without any change whatsoever; (d) Photo copies of the shipping bills duly certified by the Customs authorities, which prove that the equipments covered by specific bills of lading and the vessels marked have actua....
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.... Ltd. they clearly mentioned that the goods covered were export order and no sales-tax was being charged. They filed copies of some invoices to substantiate this point. 8. The Senior Departmental Representative, Shri V. Laxmi Kumaran, reiterated the findings of the Additional Collector and submitted that the appellant was selling the goods to M/s. Ballarpur Industries Ltd. and referred to the invoices. He also submitted that no GP 2 was issued though this was an important document for purpose of clearances under the excise law. In reply, it was submitted on behalf of the appellant that Annexure `D' to appeal shows an order for exports and, therefore, even if the goods were paid for by M/s. Ballarpur Industries Ltd., the clearance wa....