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2015 (6) TMI 189 - CESTAT NEW DELHI

2015 (6) TMI 189 - CESTAT NEW DELHI - TMI - Imposition of interest and penalty - Clandestine removal of goods - Held that:- 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. - Out of the total duty demand of ₹ 95,85,397/- at least the demand of about ₹ 35 lakh may be sustainable - Here also the duty demand is based on .....

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eposit of penalty - Stay granted. - Excise Stay Nos. E/53810-53811/2014, Excise Appeal Nos. E/53403-53404/2014-EX[DB] - Dated:- 6-4-2015 - Rakesh Kumar, Member (T) And S K Mohanty, Member (J),JJ. For the Appellant : Mr B L Sharma, Adv. For the Respondent : Mr M S Negi, DR ORDER Per: Rakesh Kumar: M/s Tarun Alloys Ltd. (hereinafter referred to as appellant company) is manufacturer of MS Ingots. Sh. KK Garg is the Director of the appellant company. The appellant during the period of dispute, that .....

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h 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 excise invoices had been issued for these clearances. The duty involved on these clearances of MS Ingots was ₹ 95,83,397/-. It is on this basis that the Commissione .....

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. Against this order of the Commissioner, these appeals have been filed along with stay applications. 2. Heard both the sides in respect of stay applications. 3. Sh. BL Sharma, Advocate the Ld. Counsel for the appellant pleaded that based on the various documents and CPUs, Pen Drives and Laptops recovered from the premises J-1200 Palam Vihar, Gurgaon, a SCN had been issued to KIL for recovery of duty amounting to ₹ 44 Crore, that the matter against the KIL was adjudicated by the Commission .....

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sed 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 ₹ 30 Lakh, that oth .....

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t of pre-deposit of balance amount of duty demand, interest and penalty by the appellant company and the requirement of pre-deposit of penalty by its director Sh. Krishan Kumar Garg may be waived for hearing of their appeals and recovery thereof may be stayed. 4. Sh. MS Negi, the Ld. DR, opposed the stay application by reiterating the findings of the commissioner in the impugned order and stated that the duty demand against them is based on the documentary evidence in form of the purchase file r .....

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