Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Tarun Alloys Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-I

2015 (6) TMI 189 - CESTAT NEW DELHI

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 only on the entries in the purchase files main .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tay 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 is, during period from August 2008 to Novemb .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nts (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 Commissioner by the Order-in-original dated 19.03.2014 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ese 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 Commissioner of Central Excise, Jaipur, vide order-in- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 other than the entries in certain documents rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

emand, 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 recovered from the premises of KIL and also t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version