2015 (11) TMI 245

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....ted various checks and verifications and as a result some shortages in the stock of the final product, to the extent of around 8.256 MTs were detected. 3. Further investigations were also taken up at the appellant's buyers end i.e. M/s. U.R. Telecom Research Ltd., Bangalore, who deposed that they have received 20.315 MTs of MS towers from the appellant under the cover of invoice Nos. 8 to 15 without payment of duty. Such invoices were issued during the period 11/08/1998 to 13/08/1998. 4. Thereafter proceedings were initiated against the appellant by way of issuance of show-cause notice dt. 02/03/1999 proposing to confirm duty of Rs. 2,26,756/- along with confirmation of demand of interest and imposition of penalties etc. The said show....

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....o issued invoices No.1 to 4 for supply of the goods to M/s. Binfo Electronics Pvt. Ltd., another unit located at Bangalore, on payment of duty. There was some mix ups between the said invoices Sl.No.1 to 4 and their invoices No.8 to 15, and the names of consignees got mixed up. As such, it is their contention that inasmuch as the goods supplied under the cover of invoice No.1 to4 relating to the quantity of 6.580 MTs were duty paid, the same should be deducted from the total quantity of 20.135 MTs. and the duty, if any, should be confirmed only in respect of the balance 13.555 MTs. 7. Lower authorities have not accepted the above stand of the appellant by observing that admittedly the goods were cleared to M/s. U.R. Telecom Research Ltd.....