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Commissioner of Central Excise, Delhi-I Versus M/s. Ambeecee Consolidated Enterprises (India) Pvt. Ltd. & Others

2015 (5) TMI 242 - DELHI HIGH COURT

Shortage of goods - Non accounting of goods - Clandestine removal of goods - Evasion of duty - Held that:- With respect to clandestine removal and the liability sought to be imposed upon the assessee, the evidence between the two units i.e. the assessee and D.P. Industries was common. The second aspect which this Court notices facially in the impugned order is that what triggered the show cause notice was the inspection which took place on 22.07.1996. That irregularity or underreporting of the m .....

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C.M. Nos.450-451/2015 - Dated:- 13-4-2015 - Hon'ble Mr. Justice S. Ravindra Bhat And Hon'ble Mr. Justice R. K. Gauba,JJ. For the Petitioner : Mr. Rahul Kaushik, Advocate. For the Respondent : None. ORDER 1. The Revenue is aggrieved by the order of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) dated 21.02.2014 passed in Appeal Nos.6096-99/2004. The respondent/assessee s appeal directed against an Order in Original of the Commissioner of Central Excise dated 31.12.2003, .....

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hat stainless steel ingots involving the duty component of ₹ 19,46,649.38/- was found but not accounted for and that the corresponding shortage of 576.785 MTs of the goods was noticed. 3. Subsequently, the Anti Evasion Branch of the Revenue visited the premises, residences of the assessee s Director and conducted search. This yielded some documents such as slips and diaries which was seized under panchnama. The statements of the Director s son and other persons were also recorded. The Reve .....

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, Accountant of the said third party concern D.P. Processors. 5. The show cause notice issued to M/s D.P. Industries was confirmed. The basis for confirmation of the show cause notice as far as the assessee is concerned was identical in the sense that material used to implicate M/s D.P. Industries and the assessee was common. M/s D.P. Industries appealed successfully to the CESTAT which by its decision reported as D.P. Industries v. Commissioner, Central Excise, 2007 218 DLT 242 accepted the con .....

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rectors of the assessee, i.e., Hemchand Jain, Swaran Kumar Jain and Vinod Kumar Jain. 7. This Court notices at the outset that the Tribunal wilfully relied upon its conclusions in the case of other assessee, i.e., D.P. Processors Pvt. Ltd. The relevant extract of that order - reproduced in the impugned order - is as follows: - 7. After going through the present impugned order and the Tribunal s decision in the case of D.P. Industries, we find that as recorded in para 5 of the said decision, the .....

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stries and held that same is not considered to be sufficient evidence for upholding the charges of clandestine activities. For better appreciation, we reproduce the relevant paragraph of said decision 7. The investigation officers have not taken the trouble of consulting handwriting experts to ascertain the authors of the various documents seized. The various statements recorded by the investigation officers do not throw much light regarding clandestine clearances. The appellants have stated tha .....

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basis for the charge is the documents namely Dharamkanta slips recovered from Shri Hem Chand Jain. When the Dharamkanta Slips indicate the details of lorry number, nothing prevented the departmental officers in investigating the matter further by locating the buyers of the flats. There is no evidence that the appellant firm actually cleared the flats without payment of duty. In order to manufacture flats, first raw materials namely the ingots should be received. Since, the source of ingots in t .....

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