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Skypack Indian Pvt. Ltd. And Naresh Kumar Versus C.C.E. Delhi-IV

2015 (10) TMI 2067 - CESTAT NEW DELHI

Clandestine removal of goods - Non maintenance of proper accounts - Held that:- he officers do not have a case that there was any irregularity in the accounts maintained by the appellants. According to appellants they paid the duty only because the officers assured them that there would be no action against them and that they could apply for refund. The facts presented by the case reveal that after making the appellants pay the duty, the payment of duty has been taken as the basis for issuing th .....

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. Further, the SCN is issued alleging evasion of duty and clandestine removal of goods. Whereas the order passed confirms the demand under wrongful availment of Cenvat Credit. Such an order at the outset in unsustainable. The first appellate authority ought to have considered these aspects without putting the appellant to further hardships of litigation. I find that the appellants have been able to establish a case in their favour. - Decided in favour of assessee. - Appeal No. E/53477/2014-EX(SM .....

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In order to meet their export requirements, appellants placed order of Plain Plastic CPP Film with domestic manufacturer viz, M/s Vinay Wires & Poly Products (P) Ltd. (VWPPPL) through M/s Deal. The raw material received by this order was properly accounted. Apart from this no other consignment was ever received by appellants from M/s VWPPPL. In pursuance of investigations conducted by Anti Evasion Wing, search was conducted in the premises of VWPPL and officers visited the premises of the ap .....

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ment dated 24.12.2008 for 3686 Kg. of the value of ₹ 3,65,909/- was also supplied to appellants by VWPPL. This entry received from the search conducted in VWPPL did not tally with the accounts of the appellant. It is the appellant s case that then they were asked by the officers to pay the duty of the said second consignment (Rs. 47,680/-) and appellants were assured that they could apply for a refund later. To their surprise, they were issued a Show Cause Notice dated 27.4.2012 alleging c .....

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how cause notice. In the SCN the allegation was clandestine removal of goods without payment of duty. Whereas in the Order-in-Original the demand is confirmed under Rule 14 of Cenvat Credit Rules and equal amount penalty is imposed under Rule 15 of the Cenvat Credit Rules. That there was no allegation of wrongful availment of Cenvat credit of ₹ 47,677/- in the show cause notice. That the whole allegation is based on an entry in the documents received from the premises of VWPPL. That the ap .....

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MPPL. Investigations were conducted and it was found that VWPPL was not maintaining proper accounts, and was removing finished products clandestinely. In pursuance to the materials discovered from premises of VWPPL the premises of the appellant was also searched. On inspection of records of the appellant, the officers could not tally the entry found in VWPPL with the accounts of the appellant. This has led to the initiation of proceedings against the appellant. Apart from the material received f .....

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