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M/s Purify Filters Versus CCE, New Delhi

2015 (9) TMI 565 - CESTAT NEW DELHI

Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - Held that:- The plea of the appellant is that in all inclusive price purchase order they have only charged concessional rate of excise duty which they have deposited with the Government. However, the facts of the case as revealed from the records indicate that the rate mentioned in the purchase order is per piece price + Central Excise dut .....

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ails in original and triplicate cannot be considered as procedural lapse. The idea behind such act is to represent the price and Central Excise duty differently to the buyer. This is further corroborated by the fact that the appellant were also supplying oil filters to M/s Escorts Ltd. (CTD Division, Faridabad) who were availing Modvat credit and in that case, the appellant raise invoices in one set only giving all particulars correctly.

The facts as narrated clearly establish that t .....

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rently ordered on the grounds of incomplete particulars in the records and discrepancy between the copies of invoice. We find since the goods are still in the factory premises and the documentation were required to be completed at the time of clearances, there is no sufficient cause to order the confiscation of said goods. Accordingly, we set aside that portion of impugned order regarding confiscation of goods. - Decided partly in favour of assessee. - Excise Appeal No. 3938 of 2006 - Final Orde .....

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premises of the appellant. On completion of the investigation, the show cause notice dated 2/2/99 was issued. The notice demanded Central Excise duty of ₹ 5,21,360/- in terms of Section 11A and 11D of the Central Excise Act, 1944. Notice also proposed confiscation of goods valued ₹ 1,50,840/- and a tempo van valued at ₹ 2,50,000/- apart from penalties. The issue involved is that the appellant has been paying Central Excise duty with concessional rate and whereas collected the .....

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s confirmed. The confiscation of seized goods and tempo were ordered with a redemption fines and penalty of ₹ 50,000/- was imposed on the appellant. A separate penalty was also imposed on the partner. On appeal, the learned Commissioner (Appeals) vide order dated 14/2/2002 upheld the said order-in-original except for the confiscation of the tempo and penalty on the partner. On further appeal by the appellant to the Tribunal vide final order No. 480/02-A dated 27/09/2002 remanded the matter .....

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y of ₹ 50,000/-. 2. On further appeal the Commissioner (Appeals) vide his order dated 19/09/2006 upheld the order-in-original except for confiscation of tempo. 3. The appellant is before us against the said Commissioner (Appeals) order. The learned Counsel for the appellant contested the applicability of Section 11D to their case. He pleaded that Section 11D will be applicable only when any amount is collected by the appellant representing Central Excise duty and not paying the same to the .....

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the goods and tempo with the presumption that duty is not discharged or accounts are not properly maintained is not correct. 4. Learned AR relied on the findings by lower Authorities. He specifically drew our attention to contracted prices indicated in the purchase orders by the buyers for the year 1995-1996 and 1996-1997. The contracted prices for oil filters was ₹ 42/- per piece + the Central Excise duty at full rate i.e. 10%. Similarly, for the year 1997-1998 and 1998-1999 the contracte .....

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value with concessional excise duty while matching the contract value full price, the appellant collected extra amount in the name of duty and benefited. 5. Heard both the sides and examined the appeal records. The main point for decision is whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government. The plea of the appellant is that in all inclusive price purchase order they have only charged concessional rate o .....

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ard reliance can be placed on the facts corroborated by the Chief Manager of Escorts Ltd. (buyers) in his statement dated 28/8/1998. He categorically stated that they were paying unit rate + Central Excise duty @ 13%. The preparation of invoices in two sets with different details of assessable value and Central Excise duty for the same clearance was admitted by Shri D.K. Mattoo, Partner of the appellant firm. These details were elaborated in the impugned order-in-appeal also. The appellants ple .....

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