2017 (7) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts of the present case are that the appellant is a proprietary concern engaged in the manufacture of Control & Relay panels, Low Tension distribution boxes, Annunciator panels & metering boxes falling under Chapter sub-headings 8535, 9040 & 8537 of the Central Excise Tariff Act, 1985. Shri P. Narasimha Murthy is the proprietor of this unit. The appellant was availing the benefit of SSI exemption as per Notification 08/2003-CE dated 01.03.2003 as amended from time to time. The appellant had set up another manufacturing unit at SIDCO Industrial Estate, Hosur and had cleared goods without payment of duty by availing exemption under said notification. After gathering intelligence that the appellant was clearing the goods without payment of d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... have not considered two invoices i.e. Invoice No.18 dated 25.02.2005 and No.19 dated 25.03.2005 as the said invoices were cancelled and no goods were cleared under these two invoices. He further submitted that the cancellation of two invoices is still verifiable from the computer data that is available with the Department even till date. He further submitted that if the value of these two invoices were excluded, the duty liability works out to Rs. 4,29,010/- (Rupees Four Lakhs Twenty Nine Thousand and Ten only) and the appellant calculated interest on the said amount which worked out to Rs. 82,532/- (Rupees Eighty Two Thousand Five Hundred and Thirty Two only) and the appellant has paid the said interest along with an additional amount of ....