TMI Blog2015 (4) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... d M/s. Shakti Sales, in terms of which the laminates of only 3mm. thickness are to be supplied and were to be subjected pre-delivery inspection by RITES/DGS&D in the factory premises of CPPL. Therefore, there is no possibility that the laminates of below 3 mm. could have been supplied by CPPL to Railways in violation of the contract terms. However, there is huge difference between the quantity of the laminates supplied by CPPL to Indian Railways either directly or through M/s.P.A. Sales and M/s.Shakti Sales and the quantity manufactured by them as per the RG-I Register. According to the appellant, the balance quantity had been procured by them from several dealers through M/s.Aar Em Plywood and Sunmica and M/s. Ratnakar Enterprises. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.Chandravati Polymers Pvt. Ltd., Ghaziabad, (hereinafter referred to as CPPL )manufacture Industrial and Decorative Laminates chargeable to central excise duty under Heading No.3920.37 of the Central Excise Tariff. Shri Manoj Ratnakar Jain is Director of the appellant company. M/s. Aar Em Plywood and Sunmica is a trading firm whose proprietor is Shri Manoj Ratnakar Jain. M/s. Ratnakar Enterprises is a partnership firm owned by Shri Manoj Ratnakar Jain and his brother-in-law. M/s. Shakti Sales and P.A. Sales are the dealers through whom M/s. CPPL were selling the laminates to Indian Railways. The bulk of the industrial and decorative laminates manufactured by CPPL were being supplied either directly or through M/s.Shakti Sales and M/s.P.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te passes. Inquiry was made with the dealers from whom M/s. Ratnakar Enterprises and M/s. Aar Em Plywood and Sunmica claimed to have purchased the laminates and all the dealers while confirming that they had supplied the laminates, stated that the laminates supplied by them were of 0.6 mm to 1.5 mm. thickness. Since the laminates supplied to Railways by CPPL either directly or through M/s.Shakti Sales and M/s. P.A. Sales were of 3 mm. thickness and as per the conditions of supply, there was pre-delivery inspection by DGS D or RITES, it appeared that the entire quantity of laminates supplied to Railways, shown as trading activity, had actually been manufactured by CPPL, as the goods purchased by them from traders were of thickness varying 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kti Sales Corporation Rs.5 Lakhs (6)M/s.P.A. Sales ₹ 8 Lakhs (7)M/s.Shakti Sales Corporation ₹ 8 Lakhs 1.2 Against the above order of the Commissioner, these appeals have been filed by CPPL, Shri Manoj Ratnakar Jain, M/s. Ratnakar Enterprises and M/s.Aaar Em Plywood and Sunmica. The misc. applications have been filed by the department for vacation of stay. 2. None representing the appellants appeared for hearing though a notice for hearing of this matter on 20.03.2015 had been sent well in time. It is seen that on earlier occasions also, this matter had been listed for hearing on 28.01.2015, 24.12.2014, 31.07.2014 and in respect of which, the notice have been issued to the appellants well in time but none representi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inates of thickness of 6.6 mm. to 1.5 mm. thickness, that since sales to Railways were of the laminates of 3mm. thickness only, the claim of CPPL that substantial quantity of laminates of 3mm thickness supplied to Railways had been purchased from the dealers is false, that it is clear that the laminates supplied to Railways either directly or through M/s.P.A. Sales and M/s. Shakti Sales which had been cleared under delivery challans / trading invoices, had been manufactured by CPPL and had been cleared without payment of duty and that in view of this, duty demand has been correctly confirmed against CPPL and penalty has been correctly imposed on them and other co-noticees and as such, there is no infirmity in the impugned order. 4. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in excess of the quantity whose production is recorded by them during the period of dispute, had been procured by them from various dealers, is false. Absolutely no explanation in this regard had been given by the appellant. Not only this, three opportunities of hearing were given to them but they have not appeared for the same. In view of this, it has to be presumed that the quantity of the laminates of 3 mm. thickness, which had been supplied by the CPPL either directly or through M/s.P.A.Sales and M/s. Shakti Sales to Indian Railways during the period of dispute, which is in excess of the quantity whose production was recorded by them during that period in the RG-I Register, had actually been manufactured by them without accountal and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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