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TMI Blog2013 (11) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... lakh imposed on the Applicant No.(2), Shri Tarachand Agarwal, Director of GIPL under Rule 26 of the Central Excise Rules, 2002; and Rs.30.00 lakh imposed on the Applicant No.(3), ShriShyam Sunder Agarwal, Director of GIPL under Rule 26 of the said Rules. 2. The ld. Adjudicating Authority confirmed the aforementioned demand and imposed penalties on the ground that the Applicant No.(1), M/s GIPL, manufacturer of MS ingots, had been indulged in clandestine manufacture and removal of their finished goods without payment of duty from their factory, during the period from February, 2007 to March, 2008. The said demand has been confirmed on the basis of documentary evidences collected/retrieved by the Department from various sources and also on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst these parallel invoices, but at no point of time, either the Directors or any of their employees had accepted removal of the alleged quantity of goods manufactured and cleared without payment of duty during the relevant period. He has submitted that the company had stopped their activity of manufacture of MS ingots due to heavy loss with effect from 01.09.2008 and the factory had been closed since March, 2009. In support of his claim that once the factory is closed, no pre-deposit be directed, the ld. Advocate has referred to various case-laws. Also he has placed reliance on the judgment of this Tribunal in the case of Harsinghar Gutka Pvt. Ltd. vs. CCE, Lucknow- 2008(221) ELT 77 (Tri.-Del.), whereby this Tribunal had observed that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Adjudicating Authority at para 4.29 of the impugned Order, recovered from their Jamshedpur Office, clearly reflect dispatch/sale of ingots during the relevant period from their factory. The ld. AR further submits that the allegation of clandestine manufacture and clearance of the manufactured goods from their Mayurbhanj factory had not been based only on the retrieved data from the pen-drive recovered from the possession of Shri Mishra, but also on other corroborative evidences, like statements of Shri Mishra, Registers maintained at the factory, FAX messages periodically sent from the factory to the Head Office, admission by the Director, Sri Tarachand Agarwal and host of other circumstantial evidences. It is his submission that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra has not been employed by M/s GIPL and hence, whatever statements furnished by him and evidences recovered from his possession, could not be used against them alleging removal of goods without payment of duty on the basis of the said data. Besides, they have also challenged the admissibility of evidences of the retrieved data from the pen-drive. 5.1. After careful consideration of the rival submissions and the findings of the ld. Commissioner, we are, prima facie, of the view that there are enough substance in the allegation of the Department that the goods were manufactured and cleared clandestinely without payment of duty. We also find that there are sufficient evidences on record in favour of the Revenue that Shri Rajesh Kumar Mishra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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