9911796707
TMI Blog2015 (6) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... various manufacturers of TMT/CPT Bars. On 12.11.2008, the premises of M/s Kamdhenu Ispat Limited (KIL) rented by one of them employee at J-1200, Palam Vihar, Gurgaon were searched and from that premises certain files regarding purchase of raw material and also certain CPUs, Pen Drives and Laptops were recovered and the same were placed under seizure. The data from the CPUs, Pen Drives and Laptops was retrieved through the government examiner of question documents (GEQD) Hyderabad. On scrutiny of the computer print outs obtained from the CPUs, Pen Drives and Laptops and the data in the purchase files, it appeared that during the period of dispute, the appellant company had supplied 2145 MT of MS Ingots to KIL, in respect of which no central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the total duty demand of Rs. 95,83,397/-, duty demand of about Rs. 35 Lakh is based on the documents and the remaining duty demand is based on the data retrieved from the CPUs, Pen Drives and Laptops which is not reliable, that the Commissioner in this case has wrongly confirmed the entire duty demand, that the Commissioner had decided the matter against the appellant prior to deciding the matter against KIL, that the Commissioner has also not given cum duty benefit in respect of the duty demand confirmed based on the documents and if the cum duty benefit is extended, the demand would come down to about Rs. 30 Lakh, that other than the entries in certain documents recovered from the premises of KIL, there is no evidence of duty evasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November 2008 they had clandestinely cleared 2145 MT of MS Ingots to KIL on which the duty involved is Rs. 95,83,397/-. Out of this duty demand, the duty demand of about Rs. 35 lakh on alleged clandestine clearances of 789 MT of MS Ingots is based on the purchase file and the balance amount of duty demand is based on the data retrieved from the CPUs Pen Drives and Laptops. However, prima facie, we find that the Commissioner while adjudicating the matter against KIL has held that the CPU/pen drive data is not reliable and on this basis had dropped the entire demand based on such data retrieved from CPUs Pen Drives and Laptops. Therefore, we are of prima facie view that out of the total duty demand of Rs. 95,85,397/- at least the demand of ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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