NOIDA PACKAGING LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides.

(2.) THE appellants filed this appeal against the Orders -in -Appeal whereby the demand of Rs. 1,75,864/ - was confirmed and penalty of Rs. 50,000/ - was imposed on the appellants.

(3.) THE appellants are engaged in the manufacture of flexible laminated sheets. On 6 -8 -1997, the factory premises was visited by the Excise Officers and during verification, it was found that the appellants were maintaining two sets of invoices having the same serial number showing the clearance of goods on payment of duty. However, the duty was debited in their statutory records only once. These invoices were duly authenticated by the authorized signatory of the unit. Show cause notice was issued for demanding duty and imposition of penalty on the ground that the appellants cleared goods twice on the same number or invoices without payment of duty and duty has been paid only once. The contention of the appellants is that, due to some problem regarding payment of sales tax, they are preparing the second invoice. The contention is that, invoice of the same serial number is to the same customer showing the same quantity of goods and in one invoice payment of sales tax is mentioned and whereas in the other invoice, no payment of sales tax is mentioned. As the payments are exempted from payment of sales tax, therefore, such first invoice was prepared showing the payment of sales tax, the second invoice was issued rectifying the mistake. It is also contended that during verification no shortage of raw material or extra or shortage of finished products was found. The appellant also relied upon the following decisions of the Tribunal: