TMI Blog2015 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... se file pertaining to his company are true, and that the goods had been supplied to KIL without payment of duty. However, out of duty demand of ₹ 12.93 lakh based on the entries in the purchase file, the appellant have already paid ₹ 10 lakh. The remaining duty demand of ₹ 61 lakh is based on the data retrieved from the pen drives and CPU. Duty demand of ₹ 44 crores had been raised against M/s.KIL based on the CPU data and the Commissioner by order dated 5.1.14 expressing doubt about the genuineness of that data has dropped the demand on the ground that the data has been tempered with. However, in the present case, the Commissioner while confirming the duty demand based on the data retrieved from the pen drives h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Young Steels Pvt. Ltd. According to the entries in the purchase file during the period from 1.4.2008 to 11.11.2008, M/s.KIL purchased M.S.Ingots from the appellant company without payment of duty at which the duty involved was ₹ 12.93 lakh. The Pen drives and CPU seized on 12.11.2008 were sealed. The same were, thereafter, sent to GEQD, Hyderabad for retrieval of data. On the basis of data retrieved from the pen drives, it was found that during the period 1.4.2008 to 11.11.2008, the appellant had supplied M.S.ingots to KIL without payment of duty and total duty involved on these M.S.Ingots was about ₹ 61 lakhs. In this regard, the statements of Shri Devender Arora, Director of the appellant company were recorded and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase file recovered at premises of M/s.KIL at J-1200, Palam Vihar, Gurgaon on 12.11.2008, a portion which had been rented out to M/s.KIL, and (b) data retrieved from the pen drives recovered from the above premises, that the entries in the purchase file regarding supply of M.S.ingots to M/s.KIL also mention the registration of vehicle, in which the goods have been despatched but no enquiry has been conducted with the transporters and owners of the vehicles, that the factory of the appellant was visited by the officers after search of the premises at J-1200, Palam Vihar, but no irregularity found, that out of total duty demand of ₹ 74,06,356/-the duty demand of ₹ 12.93 lakh is based on entries in the purchase file, that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e waived for hearing of the appeals and recovery thereof may be stayed. 5. Ld.DR opposed the stay applications by reiterating the findings of the Commissioner in the impugned order and pleaded that the veracity of the data in the purchase file and the data retrieved from pen drives has been confirmed by Shri Devender Arora, Managing Director of the appellant company in his statement dated 19.3.2009 wherein on being shown the purchase file and also computer printout of the data retrieved from the pen drives/CPU, Shri Devender Arora stated that clearances had been made by his factory to KIL without any invoices. He pleaded that the statement of Shri Devender Arora was not retracted by him and it is only at this stage of filing of reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company in his statement dated 19.3.2009 when shown the above mentioned purchase file, admitted that the entries in this purchase file pertaining to his company are true, and that the goods had been supplied to KIL without payment of duty. However, out of duty demand of ₹ 12.93 lakh based on the entries in the purchase file, the appellant have already paid ₹ 10 lakh. 8. The remaining duty demand of ₹ 61 lakh is based on the data retrieved from the pen drives and CPU. Duty demand of ₹ 44 crores had been raised against M/s.KIL based on the CPU data and the Commissioner by order dated 5.1.14 expressing doubt about the genuineness of that data has dropped the demand on the ground that the data has been tempered with. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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