TaxTMI 
TaxTMI 
2006 (8) TMI 89
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.... of the impugned goods and penalty, hence this appeal. 2. The original authority has determined duty demand of Rs. 61,315/- on 16,370 kgs. of excess Borax Penta which was found and seized from the appellants' premises On page 5 of the Order-in-Original it is recorded that the closing balance of Borax Penta as of 15-1-2003 was 26,130 kgs. The appellants submit that they received 42000 kgs of impug....
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....rmed duty demand of Rs. 20,800/- in respect of one consignment on the ground that the Cenvat credit was taken without valid invoice. The learned advocate appearing for the appellants states that the relevant invoice was seized by the department and hence they were not able to produce the same at the time of adjudication. Hence, duty demand of Rs. 20,800/- confirmed in the impugned order is set asi....
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....ave set aside confiscation of Borax Penta above, the redemption fine is reduced to Rs. 85,000/-. The appellants are entitled to refund of the balance amount. 5. As regards confirmation of duty demand of Rs. 4,04,030/-, I find that this amount has been determined as duty on shortage of raw material of a quanity of 1,07,842 kgs. Regarding this issue, the ld. advocate appearing for the appellants st....
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.... issued on verbal instruction of the production supervisors and not on the basis of actual issue The appellants are required to maintain under law proper records of goods on the basis of actual issue and production If the appellants are not maintaining the prescribed records, they have to suffer the consequences of such non maintenance However, I find that the lower appellate authority has not ade....