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2015 (9) TMI 673 - AT - Central ExciseWaiver of pre-deposit - clandestine removal of goods - validity of evidences - Penalty u/s 11AC and Rule 26 - Held that:- Out of total duty demand of ₹ 74,06,356/-, ₹ 12.93 lakh is based on the entries in the purchase file recovered on 12/11/2008 from the premises of M/s.KIL at J-1200, Palam Vihar, Gurgaon , a portion of which was rented out to Shri Ravi Saini, an employee of KIL. There is no dispute that Shri Devender Arora, Managing Director of the appellant company in his statement dated 19.3.2009 when shown the above mentioned purchase file, admitted that the entries in this purchase file pertaining to his company are true, and that the goods had been supplied to KIL without payment of duty. However, out of duty demand of ₹ 12.93 lakh based on the entries in the purchase file, the appellant have already paid ₹ 10 lakh. The remaining duty demand of ₹ 61 lakh is based on the data retrieved from the pen drives and CPU. Duty demand of ₹ 44 crores had been raised against M/s.KIL based on the CPU data and the Commissioner by order dated 5.1.14 expressing doubt about the genuineness of that data has dropped the demand on the ground that the data has been tempered with. However, in the present case, the Commissioner while confirming the duty demand based on the data retrieved from the pen drives has not gone into the question as to whether the data is genuine or is tampered with. However, at this stage, we do not express any opinion as to the veracity of data retrieved from CPU/pen drives on the basis of which, the demand of ₹ 61 lakh has been against the appellant company. - Partial stay granted.
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