2015 (11) TMI 694

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....al, Adv., Mr. B. Krishna Prasad,Adv. And Mr. Atulesh Kumar, Adv. For the Respondent : Mr. M.P. Devanath, Adv., Ms. L. Charanaya, Adv., Ms. Nupur Maheshwari, Adv., Mr. S. Vasudevan, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. And Mr. Aditya Bhattacharya, Adv. ORDER The respondent/assessee is a unit in Santacruz electronic Export Processing Zone (SEEPZ) and is engaged in the manufacturin....

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....nsumption and utilization of the goods and of exports made by him. Public Notice dated 28.07.1988 issued by the Commissioner in terms of the above notification required in the units in SEEPZ to maintain registers. On 11.11.1995, acting on information that the Gem and Jewellery Unit I SEEPZ have been misusing the facility by showing excess manufacturing wastage or loss than permissible under the a....

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....s made at the time of expert was on approximation. Based upon the above facts, the show cause notice dated 13.11.1997 was issued. The said show cause notice stands confirmed by the Commissioner vide its order-in-Original dated 29.08.2001 confirming the duty of Rs. 81,65,147/-. Personal penalty of Rs. 11 lakhs upon the respondent was also imposed. Aggrieved by the aforesaid order, the assessee pre....