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Shri Kaluram Ramdayal Heda Versus Commissioner of Central Excise & S.T., Rajkot

2015 (10) TMI 1334 - CESTAT AHMEDABAD

Imposition of penalty - clandestine manufacture and clearance of the goods - Held that:- Appellant Shri Kaluram Ramdayal Heda supplied raw materials on bills and without bills to the manufacturer M/s. J.M. Copper. It is observed from the statement of Shri Kaluram Ramdayal Heda dated 09.06.2009, reproduced in Para 7 of the show cause notice dated 21.8.2009 that appellant has sold the copper wire rods to the manufacturer without bills. However, it is not coming out anywhere from his statement or s .....

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emoving, depositing etc. of any excisable goods which he knows or has reason to believe, are liable to confiscation under the Central Excise Act or Central Excise Rules. There is no evidence on record that appellant had knowledge that raw materials supplied by him will be used in the clandestine manufacture and clearance of the finished goods made out of raw material supplied. The case law of Ashok Joshi vs. Commissioner Central Excise, Jaipur (2003 (6) TMI 304 - CESTAT, NEW DELHI) clearly apply .....

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ting authority was upheld. 2. Shri P.V. Sheth (Advocate) appearing on behalf of the appellant argued that penalty of Rs. Two lakh has been imposed upon the appellant under Rule 26 of the Central Excise Rules, 2002. It was his case that appellant has supplied certain raw materials to the manufacturers M/s. J.M. Copper Rajkot either on bills or without bills. That penalty under Rule 26 of the Central Excise Rules, 2002 can not be imposed for the clandestine activities made by the manufacturer to w .....

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erials to the manufacturer M/s. J.M. Copper, which were used in the clandestine manufacture and clearance of the goods. 5. Heard both sides and perused the case records. In the present proceedings, the appellant Shri Kaluram Ramdayal Heda supplied raw materials on bills and without bills to the manufacturer M/s. J.M. Copper. It is observed from the statement of Shri Kaluram Ramdayal Heda dated 09.06.2009, reproduced in Para 7 of the show cause notice dated 21.8.2009 that appellant has sold the c .....

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