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2014 (2) TMI 455 - AT - Central ExciseClearance of goods under parallel invoices - Confirmation of the duty demand - Interest under Section 11AB - Imposition of penalty - Held that:- On comparing the particulars of the goods sold to PDIL under commercial invoice no.309 A dated 5.12.2000 with the particulars of the goods mentioned in the corresponding excise invoice no.227 dated 5.12.2000 issued by NSLED to PDIL, it is seen that the particulars are the same. These particulars tally with the description of the goods mentioned in the AR4 and also the description mentioned in the shipping bill. The AR4 had been filed by PDIL against which the goods had been cleared for export. The statement of Shri Nathu Lal of Nirmala Road Lines that the goods have been delivered at the premises of PDIL at Indore is simply based on their documents and in this regard, no inquiry has been conducted with the driver of the trucks to ascertain as to whether the goods covered under the four commercial invoices after their clearance from the factory had been transported to the ICD, Pithampur or to the premises of PDIL at Indore Therefore, the duty demand of Rs.12,89,279/- is not sustainable and the same has to be set aside. Ongoing through the 18 disputed quadruplicate copies of invoices, it is seen that out of 18 invoices, 11 invoices are defective inasmuch as the details in the upper portion rate per unit, quantity supplied and value does not match with the value on which excise duty has been calculated, as indicated in the lower portion of invoices. Therefore the 18 quadruplicate copies of invoices recovered from file no. 229 seized from the factory of NSLED cannot be treated as parallel invoices representing clearances made without payment of duty and hence the duty demand of Rs.6,49,002/- based on the same is not sustainable. Even of the setting aside the duty demand of Rs.19,38,281/- , the duty demand of Rs. 4,91,32/- would still remain, the penalty on him is reduced to Rs.20,000 - there is no evidence on record to prove that they had dealt with any goods cleared without payment of duty, in the manner specified in Rule 26 of the Central Excise Rules, 2002, penalty on them is not sustainable and the same is set aside - Decided in favour of assessee.
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