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2015 (12) TMI 223 - AT - Central ExciseWaiver of pre deposit - Clandestine clearances through commission agent - documentary evidence as well as electronic data discovered from the possession and premises of the commission agent - Held that:- Prima facie, record revealed that Investigation brought out cogent evident suggesting involvement of the parties in the above evasive practice. Not only book records but also computer printout recovered from M/s. Gopal Steel unerringly brought out the quantum of loss of duty committed by the appellant manufacturers evading duty liability thereon through unaccounted clearances. Those were transacted through the commission agent M/s. Gopal Steel and his record identified buyers of offending goods. They are tabulated in the adjudication order. - Violation of natural justice and no examination of the consignees and manufacturers were raised as defence plea in the course of hearing. But adjudication order primafacie does not bring deprivation of the appellant manufacturers from the course of natural justice. All details of the evidence of the manufacturers and commission agent were threadbare examined granting reasonable opportunity of hearing to them. Since appellants filed their reply to show cause notice that shows that the first course of justice delivery system was followed. None of the appellant disowned the entries recorded in the books of M/s.Gopal Steel speaking against them. They also did not rule out their dealing through the said commission agent. Keeping in view the financial difficulties pleaded by some of the appellants, primafacie case against them, balance of convenience in favour of Revenue, magnitude of evasion done and loss of duty found in adjudication and also following the ratio laid down in the case of Banara Valves Ltd. Vs. Commr. Reported in [2006 (11) TMI 6 - SUPREME COURT OF INDIA], it would be proper to direct pre-deposit of the amounts - partial stay granted.
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