TMI Blog2005 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... P Steels Pvt. Ltd., Haldiaguna, PO-Goberdhan, Dist. Keonjhar, Orissa - 758013 and (3) Shri Basant Kumar Sahoo, C/o MSP Steels Pvt. Ltd, Haldiaguna, PO-Goberdhan, Dist. Keonjhar, Orissa - 758013 are disposed of. All these applications were admitted under Admission Order No. A-13/CEX/2005 - SC (KOL) dt. 30-5-2005. 2. Acting on an intelligence, on 29-7-2003, Officers of the DGCEI, EZU, Kolkata conducted simultaneous searches at the office and factory premises of the above firm. From the evidence collected by the DGCEI from seized documents and statements of concerned persons, the Show Cause Notice under F.No. DGCEI F.No. 81/KZU/KOL/04/1012 dt. 8-7-2005 was issued, asking the applicant to show cause to the Asst. Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egations and are desirous to pay C.E. duty Rs. 4,71,362/- out of the amount of Rs. 5,00,000/- paid in advance. (ii) The only request of the party was to grant the Director Shri S.K. Agarwal and Shri B.K. Sahoo, Commercial Manager immunity from imposition of penalty and prosecution and any other action, if any. (iii) The DGCEI Officers during their search operation on 29-7-2003 recovered records containing details of unaccounted production and clandestine removal of MS Rounds. The total amount of C.E. duty involved on clandestine removal of 199.73 MT of MS Rounds worked out to Rs. 4,71,362/- during investigation of the case, Shri Basant Kr. Sahoo, Commercial Manager and Shri Suresh Kr. Agarwal, Director had admitted their lapses. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eswar-II Commissionerate, C.R. Building, Rajaswa Vihar, Bhubaneswar-751004. It was categorically mentioned in the said Admission Order that if no communication in this regard is received within the aforesaid period from the respondent Commissioner, it would be deemed that this amount has been duly appropriated by him towards C.E. duty. 7. The Settlement Commission, having thus acquired exclusive jurisdiction in terms of Section 32I of the C.E. Act, 1944, requisitioned relevant records/documents. In reply, the Jt. Director, DGCEI, Regional Unit, Rourkela, acting on behalf of the Commissioner of C.E., Bhubaneswar-II Commissionerate informed under his letter DGCEI F.No. 22/DGCEI/RKL/INT/2003/793 dt. 17-6-2005 that the relevant records/docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of the Company sits far away from the factory and thus not being directly involved in day-to-day activity at the factory, the Director was not personally responsible for the evasion of duty. (iv) The ld. Advocate relied upon precedences and submitted that since they cooperated with the Commission and made full and true disclosure of duty liability, immunity from imposition of fine, penalty, interest be granted and a refund of Rs. 28,638/- being the difference between Rs. 5,00,000/- (deposit) and Rs. 4,71,362/- (duty demanded/payable) be allowed. 9. Shri Asit Kr. Mohanty, Supdt. DGCEI, Rourkela Unit, appearing on behalf of the respondent Commissioner submitted that the evasion would have gone unnoticed had the same not been detec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the case in terms of Section 32F of the Central Excise Act, 1944 under the following terms and conditions - Duty of Central Excise - The entire amount of deposit of Rs. 5,00,000/- stands adjusted as follows - (i) Rs. 4,71,362/- was directed to be adjusted from the deposit of 5,00,000/- under Admission Order No. A-15/CEX/2005-SC (KOL) dt. 30-5-2005 (ii) Rs. 28,638/- is lying with the respondent Commissioner of C.E., Bhubaneswar-II Commissionerate after adjustment of the aforesaid duty amount from the amount of Rs. 5,00,000/- deposited by the main applicant. Interest - The appellants are granted immunity from payment of any interest in consideration of the merit of the case as well as in view of maintaining parity with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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