1978 (9) TMI 59

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.... - Govt. of India have considered the points set out in reply to the show cause notice for review of Order-in-Appeal No. 1929-CE/76, dated 26-8-1976 and also considered the arguments advanced at the time of personal hearing. 2. The circumstances leading to the issue of show cause notice for review of Order-in-Appeal No. 1929-C.E/76, dated 28-6-1978 are as given below : "It was noticed during....

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....on 77/74 which exempts such waste paper used in a different factory other than the factory of production for making pulp provided that the procedure of Chapter X was followed. He set aside the order demanding duty as the demand if any should have been raised under Rule 196 against the consignee and not the appellants. He also reduced the personal penalty from Rs. 500/- to Rs. 200/- only." 3. Go....

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....able to account for the quantity of waste paper received from January to May, 1975; the first CT-2 was issued in October, 1975. As the impugned goods were cleared without payment of duty and without observing the procedure under Chapter X it was tentatively held in the show cause notice for review that the order-in-appeal was not correct. 4. In reply to the show cause notice at the time of pers....