COMMISSIONER OF C. EX., AHMEDABAD Vs. RAGHUVIR SYNTHETICS

JUDGEMENT

(1.) BOTH appeal No. E/2792/2006 and No. 2779/2006 were heard. These two appeals are filed against the Order -in -Appeal No. 103/2006 (Ahd. -I), dated 22 -6 -2006. The appellant assessee has filed a cross objection against the impugned order in appeal. Both the appeals has arisen out of the same impugned order; hence they are being disposed by a common order.

(2.) AS regards the cross objection filed by the assessee, we find that the said cross objection is in support of the findings recorded by first appellate authority in favour of the assessee as regards penalty and hence the said cross objection is disposed of.

(3.) THE relevant facts of the case that arise for consideration are the appellant assessee during March 2001 to January, 2003 had recovered an amount of Rs. 10,64,040/ - as engraving charges from various customers under debit notes issued during aforesaid period. Revenue authority in audit found the same and the statements were recorded by the authority which culminated in issue of show cause notice on the appellant assessee.