KINNISON JUTE MILLS CO LTD Vs. COLLECTOR OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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(1.) THE Board has carefully considered the written submissions made in the appeal and also oral submissions at the time of personal hearing on 19.2.1979.
(2.) The appellants contend that though the excisable goods were cleared on the dates the original Gate Passes were issued, actually duty was paid subsequently as recorded in their duplicate and triplicate Gate Passes. It has, further been pleaded that it is not the Department's case that same goods were received a second time by the consignees. At best there was a clearance of the goods without payment of duty but subsequently in all these cases duty has been paid and in such circumstances penalty and redemption fine fixed in lieu of confiscation of plant and machinery should be remitted.
The P.L.A. was not produced by the appellants at the time of personal bearing in support of their contention that the consignments which were cleared against original copies of Gate Passes had actually paid duty subsequently by debit in the P.L.A. and after accountal in RG-1 and against duplicate and triplicate Gate Passes. Nevertheless, the facts clearly reveal that the date of original and duplicate/triplicate Gate Passes are different. Show Cause Notice indicates that the goods were received by the consignees on the dates of original Gate Passes. Duty was also adjusted against the duplicate and triplicate and not the original Gate Passes and as such without verification of entries in the P.L.A., such duty-debit cannot be corelated to the original Gate Passes. In this regard, it is also immaterial whether the subsequent despatches were made to the same consignees or not. The initial charge of clearance of excisable goods without accountal and without proper clearance documents and payment of duty remains against the party. The value of the goods involved is Rs. 14,30,982.69 and the duty thereon is Rs. 2,09,735.06 P. This duty is obviously payable by the party. However, the penalty of Rs. 1 lakh is high considering the present financial position of the party. It is, therefore, reduced to Rs. 50,000/- (Rs. fifty thousand only). As regards fine in lieu of confiscation of plant and machinery etc., (which is also correct in law) the fine is reduced to Rs. 10,000/- (Rs. Ten thousand only). Subject to the above modifications the appeal is otherwise, rejected.;
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