Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 150 - CESTAT NEW DELHIClandestine manufacture and removal - processed man made Fabric (PMMF) - confiscation - the said fabrics did not tally with the appellant’s record and the same was lying unaccounted and stored with the intention to remove the same clandestinely without payment of Central Excise duty - Held that: - there is no justification in the assessee’s prayer to do away with the confiscation of the goods and the redemption fine imposed in case of confiscations, when the assessee M/s Kanchan Processor Pvt Ltd is unable to explain non-accountal of the goods, which have been quantified as 98190.06 mtrs of fabrics valued at ₹ 47,13,123/-. There is also no justification in the prayer of the Revenue for setting aside the findings and the decision arrived at by the Commissioner (Appeals) in the impugned order - decided against assessee. Clandestine removal - whole case is based on the sufficient evidences like private records stock verification, computer records etc which have been corroborated by respective statements of the transporters and purchasers of the goods - Held that: - there is no scope to interfere with the confirmation of demand along with interest and imposition of equivalent penalty against the assessee namely Kanchan Processors Pvt Ltd. However, in the face of the fact that assessee has been imposed with the equivalent penalty of ₹ 86,01,211/- and after considering the totality of facts and circumstances and taking a lenient view, the penalties imposed on the other appellants namely M/s Kanchan Wooltex Pvt Ltd, Shri Jayesh Bangar and Shri Nilesh Bangar appear to be on higher side. We, therefore, reduce these penalties in case of M/s Kanchan Wooltex Pvt Ltd to 20% of the demand confirmed against the assessee M/s Kanchan Processor Pvt Ltd, which comes to ₹ 17,20,242 /-; and in case of Shri Jayesh Bangar and Shri Nilesh Bangar, penalties are reduced to 10% of the demand confirmed against the assessee M/s Kanchan Processor Pvt Ltd, which thus comes to ₹ 8,60,121 /-each. - appeal disposed off - decided partly in favor of appellants.
|