2001 (1) TMI 153

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.... (J)]. - Vide impugned order demand of duty of Rs. 3,32,928.57 has been confirmed against the appellant and penalty of Rs. 25,000/- has been imposed on the findings that the appellants have shown clearance value of their final product much less than of what has been actually manufactured and cleared by them as reflected in the returns filed by the appellants to the District Industries Centre. As s....

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....tly rectified by them showing the actual figure of the clearance, which have not been taken into account by the lower authorities on the ground that the same is an afterthought. The appellants have relied upon a number of decisions of the Tribunal. 4. After giving our careful consideration to the matter we find that the entire case of the Revenue is based upon the said annual returns filed with....

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.... bank or any other authority cannot be a ground for demanding duty without other supporting evidence regarding clandestine manufacture and removal of the goods and the authenticity of such statement was not under the said decision. To the similar effect is the decision of the Tribunal in the case of Suvarna Polymers Pvt. Ltd. v. Commissioner - 2000 (120) E.L.T. 148 (T). As such following the ratio....