TMI Blog2013 (7) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Garg of M/s Panther Ispat Udyog, Shri Garg also has named M/s Savitri Ispat as the supplier of the goods and had stated that the goods had been cleared without payment of duty. This statement of Shri Ajay Kumar Garg has also not been retracted - Evidence is sufficient to establish the preponderance of probability in support of the obligation that goods, in question, had been manufactured by M/s Savitri Ispat (India) Pvt. Ltd. and had been illicitly cleared by them – Decided against the Assessee. Penalty under Rule 26 of the Central Excise Rules, 2002 - Imposition of penalty on Shri Ramjatan Prasad Singh, Manager of M/s Savitri Ispat India Ltd. – Penalty under said rule on the basis of allegation that he knowingly, dealt with the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, also present in the truck, on being asked stated that his truck was attached to M/s Sambhal Guwahati Carrier to load the goods in return journey, that the goods in the truck had been loaded from the factory of M/s Saraswati Steel Ltd., Industrial Area, Durgapur and these goods were to be delivered to M/s Manoj Steels, Muzaffarnagar. He also stated that during last three months he had carried several consignments of steel from M/s Saraswati Steel Ltd., Durgapur to M/s Manoj Steels, Muzaffarnagar. On further inquiry, conducted through Jurisdictional Assistant Commissioner, Durgapur, it was revealed that there was no factory named M/s Saraswati Steel Ltd. However, M/s Panther Ispat Udyog, Bokaro who had issued the invoice to M/s Manoj Ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 1,03,898/- was imposed on Shri Ramjatat Prasad Singh under Rule 26 of the Central Excise Rules. Penalties were imposed on other notices also, but in these appeals we are not concerned with the same. On appeals being filed to Commissioner (appeals) the above order of the Assistant Commissioner was upheld vide order-in-appeal dated 21/1/10 against which this appeal has been filed by M/s Savitri Ispat (India) Ltd. and Shri Ramjatat Prasad Singh. 2. Heard both the sides. 3. Shri Prittam Jaiswal, Advocate, the learned Counsel for the appellant, pleaded that there is absolutely no evidence to show that the goods seized from the truck No. UP 2 IN 3681 on 29/8/07 at a place near Varanasi had been manufactured and illicitly cleared by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. which was an existing unit, that the statement of Mohd. Akram is corroborated by the statement of Shri Ajay Kumar Garg of M/s Panther Ispat Udyog whose invoice issued to M/s Manoj Steels has been found in the truck, that Shri Ajay Kumar Garg in his statement has clearly stated that the goods had been procured from M/s Savitri Ispat (India) Pvt. Ltd. and the same had been cleared without payment of duty, that non-duty paid nature of the goods is also clear from the facts that Shri Ajay Kumar Garg could not produce any duty paying documents in respect of the goods which according to him had been procured from M/s Savitri Ispat, that Shri Ajay Kumar Garg had also agreed to pay the duty and subsequently had paid the duty, that statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Akram given on the spot, I am of the view that same is his spontaneous statement and the person giving the statement being a simple illiterate person could have no reason to give a false statement. I also find that the invoice issued by M/s Panther Ispat Udyog, Bokaro had been produced by the truck driver and on inquiry with Shri Ajay Kumar Garg of M/s Panther Ispat Udyog, Shri Garg also has named M/s Savitri Ispat as the supplier of the goods and had stated that the goods had been cleared without payment of duty. This statement of Shri Ajay Kumar Garg has also not been retracted. In view of this evidence on record, I am of the view that this evidence is sufficient to establish the preponderance of probability in support of the obligatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
