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2015 (9) TMI 1265 - CESTAT KOLKATA

2015 (9) TMI 1265 - CESTAT KOLKATA - TMI - Waiver of pre-deposit of duty - clandestine removal of the manufactured goods - Penalty under section 11AC - Held that:- The defense of the appellant for not filing the reply and attend the personal hearing is that all relevant documents were not supplied to them. However, before this Tribunal, the ld. Advocate could not able to explain which documents were relevant, but not supplied to them. - justice cannot be achieved by not affording an opportunity .....

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(P) Ltd. is directed to deposit seven and half per cent of the confirmed duty within a period of eight weeks from the date of communication of the order and report compliance directly to the ld. Commissioner. After recording compliance, the ld. Commissioner would proceed with the adjudication, to decide all the issues afresh. He is also directed to consider the request for providing the relevant documents, if the list of such documents necessary for the defense are submitted to the department an .....

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g waiver of pre-deposit of duty of ₹ 1. 65 Crores and equal amount of penalty under section 11AC read with Rule 25 of Central Excise Rules, 2002 and personal penalty of ₹ 50. 00 Lakhs on the director Shri Vijay Kumar Mittal under Rule 26 of the Central Excise Rules, 2002. 3. Shri A. K. Srivastava, ld. Advocate for the applicant submits that the demand has been confirmed against them alleging clandestine manufacture and removal of manufactured goods, namely, sponge iron during the per .....

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he adjudicating authority in confirming the demand against the applicants are rebuttable and they can adduce evidences in support of their claim that the goods alleged to have been removed without payment of duty, in fact, based on assumptions and presumptions and they have cleared all their manufactured goods during the said period on payment of duty after recording in the statutory registers and on preparation of excise invoices. He however fairly accepts that the reply could have been filed o .....

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o the applicant, they have neither filed reply to the show cause notice nor appeared for personal hearing before the Commissioner. The ld. Commissioner after analyzing each and every piece of documents/evidence confirmed the demand and imposed the penalty. However, he has no objection in remanding the case to the adjudicating authority for affording a last opportunity to the applicants to present their case. 5. After hearing both sides for some time, we find that the appeals itself could be disp .....

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ting documents, such as, sale and purchase ledger, weighment slip, bank register, Daily Kanta Report, Sauda Register etc. confirmed the allegation of clandestine removal. The contention of the appellants on the other hand is that the said evidences were not allowed to be rebutted by them by filing reply to the show cause notice as all the relevant documents, had not been supplied to them. We find from the observation of the ld. Commissioner that ample opportunities had been provided to the appel .....

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