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2015 (10) TMI 1265 - CESTAT AHMEDABAD

2015 (10) TMI 1265 - CESTAT AHMEDABAD - 2016 (333) E.L.T. 320 (Tri. - Ahmd.) - Clandestine manufacture and removal of goods - Imposition of penalty - Section 35F - Held that:- Appellant had purchased the Dyed Fabrics from the said Company on the basis of challans and bills. It is also seen from the records that the statements of the traders were recorded. In this context, we refer the statement dt.12.03.2003 of Shri Ajay H. Shah, Authorised Signatory of M/s Hemen Textile, where he stated that th .....

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ge of the non-duty paid character of the goods. It is seen from the records that the Appellant as per the normal trade practice, purchased the goods with bills and challans from the said company. In view of that, we find that the imposition of penalty under Rule 209A of Central Excise Rules, 1944 on the Appellants/Traders cannot be sustained.

It is seen that the Appellant in his statements dt.08.06.2001 and 29.03.2003 had categorically admitted that they were preparing parallel invoic .....

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that the Appellant Company had not complied with the stay order passed by this Tribunal. Hence, the imposition of penalty on Shri Ketan M. Shah is justified. - Decided partly in favour of assessee. - Appeal No.E/571,572,743-751,758,762-765/2007 - Order No.A/10357-10372/2015 - Dated:- 22-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: S/Shri J.C. Patel, Dhaval Shah, R.K. Jain - Advocates For The Respondent: Shri K. Sivakumar, Authorised Representative Per: P.K. Das 1. These app .....

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r of C.Ex & Customs, Surat-II confirmed the demand of duty of ₹ 91,99,802.00 alongwith interest and imposed penalty of equal amount of duty on the said Company (M/s Navpad Textile Industries Ltd.) It has also imposed penalties on the various traders ranging from ₹ 5,000.00 to ₹ 1,60,000.00, a penalty of ₹ 23 lakhs imposed on the Director of M/s Navpad Textile Industries Ltd, who are Appellants herein. The Tribunal by Stay Order No.S/1313 to 1329/WZB/AHD/2007, dt.27.11 .....

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h Jain, learned Advocate is appearing on behalf of Shri Ketan M. Shah, Director of the said Company seeks adjournment on the ground that he could not contact with his client. We find that all the Appellants are appearing in this matter and therefore, no adjournment is granted to Shri Ketan M. Shah. 4. After hearing both the sides and on perusal of the records, we find that the Appellant had purchased the Dyed Fabrics from the said Company on the basis of challans and bills. It is also seen from .....

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copies of delivery challans and bills to the investigating officer. It is noted that all statements are mostly similar in nature. 5. On perusal of the Adjudication order, we find that the Appellants had purchased the goods on the basis of challans and bills issued by the said company. The learned Authorised Representative for the Revenue drew the attention of the Bench to Para 74 of the impugned order. It is observed by the Adjudicating authority that the Appellant received the finished goods fr .....

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this context, the learned Authorised Representative submits that the supplier of the material, the said Company admitted in his statement that he has issued the parallel invoices. We find that there is no material available that the Appellant had received the goods on the basis of parallel invoices. It is evident from the statements of the appellants that they purchased the goods accompanied with the challans, bills/invoices. 6. The Tribunal in the case of Jaiprakash R. Jalan Vs Commissioner of .....

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d below:- 5. After appreciating the submissions made by both sides, we find that the imposition of penalty upon both the appellants is mainly on the ground that Central Excise invoices, showing the duty paid character of the fabrics, were not received by the said appellants. However, we find that for imposing penalties under Rule 209A of the erstwhile Central Excise Rules, 1944, the criteria that the person dealt with the excisable goods with the knowledge or belief that the goods liable to conf .....

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e absence of such evidence, we are of the view that penalties imposed upon the said two appellants cannot be upheld. Accordingly, we set aside the impugned order so far as the same relates to imposition of penalties upon the two appellants and allow their appeals with consequential relief to them. 7. We have already stated that there is no material available on record that the Appellants had knowledge of the non-duty paid character of the goods. It is seen from the records that the Appellant as .....

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