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Universal Radiators Ltd., Southern Press Tools Versus Commissioner of Central Excise, Coimbatore

2015 (12) TMI 944 - CESTAT CHENNAI

Request for admission of additional evidence - Held that:- all the documents which the appellant wants to include as additional evidences were submitted by the department before the Court; there are mahazars, investigation report and the deposition made before the Commissioner. We also find that the appellant did not bring out any document or private document as new evidence. The mahazar drawn dt. 23.8.96 at the time of seizure during the investigation itself and also deposition of the investiga .....

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g only documents submitted by Revenue, therefore considering overall facts and circumstances of the case, and taking into consideration the Hon'ble Supreme Court's order (2010 (11) TMI 13 - SUPREME COURT OF INDIA) and the High Court order [2015 (2) TMI 232 - MADRAS HIGH COURT] we allow both the MISC applications. - Appeal disposed of. - Application Nos. E/MISC/517/2007 in E/486/2003, E/MISC/518/07 in E/487/2003 - MISC ORDER No.41452-41453/2015 - Dated:- 10-12-2015 - Shri R. Periasami, Technical .....

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et of additional evidences in translated version in English. Accordingly, the MISC applications are taken up for hearing. 2. Appellants have filed seven documentary evidences in a spiral bound folder starting from pages 115 to 157 as under :- (1) Complaint filed before CJM Court, Coimbatore (2) Deposition of Mr. Beedu before CJM Court (3) Mahazar drawn dt. 23.8.1996 at URL (4) Inspection Report (5) Investigation Report (6) Statements of Accused before CJM Court (7) Judgement of CJM court dt. 9.6 .....

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niversal Radiators Ltd. without observance of the procedures prescribed under Chapter X of the Central Excise Rules, 1944 and also whether penalty can be imposable under Rule 209(A) of the erstwhile Central Excise Rules, 1944. 13. Since the entire order of the Tribunal has been set aside with a direction to the Tribunal to consider the issue de novo, the present appeal by the assessee on a limited issue does not survive. Therefore, the plea now made by the appellant can be agitated by the appell .....

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.A filed before the Hon'ble High Court is specifically on two grounds and one of the main grounds was whether the Tribunal is right in rejecting the additional evidence which goes to the root of the matter that there no machineries available and the fact of manufacture is totally wrong? He submits that the Hon'ble High Court specifically directed the Tribunal to go into the issue raised by the present appellant on the plea of confiscation as well. 5. The first additional evidence is encl .....

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gating Officer Mr. B.R. Beedu which is enclosed at page 127 of the spiral bound book. He submits that his deposition is relevant and vital additional evidence wherein the officer has deposed that they commenced the search operation at 9 O' clock whereas on the same day, same officer has drawn mahazar at Universal Radiators-Unit-II at 17.00 hours. He submits that one mahazar was drawn by the same officer at 9.00 hours in one premises where it is shown as 17.00 hours in another premises which .....

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lants are available at pages 149 to 152 where both the appellants have deposed before the Court. Therefore, the CJM Court order dt. 9.6.2005 in C.C.No.217/2004 considered all the evidences and acquitted the appellant of all the charges and the compliant is dismissed. He submits that all these evidences are not private documents but department documents duly filed by the Revenue before the Court. Therefore he pleaded that in the interest of justice and fair decision, these evidences are to be adm .....

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s submission for filing the additional documents. Out of 7 documents, 6 are related to constituents of complaint and the last one is the copy of the judgement of CJM court. She submits that the court has dismissed the compliant on the jurisdictional issue on the ground that permission was not obtained before sanction for prosecution from the Competent Authority. She draw our attention to para-32, 34 and 35. She relied the Tribunal's Final Order No.1067 and 1068/2007 dt. 29.8.2007 at page 19 .....

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procedure and determining penalty. She submits that criminal jurisprudence in criminal proceedings is entirely different from taxation statute and the issue herein pertains to taxation matter. In criminal proceedings each evidence is very vital and where the prosecution is obligated to prove charges whereas in the Revenue matters only a reasonable evidence is required and preponderance of probability is sufficient. She submits that Revenue appealed against Tribunal's order before Hon'bl .....

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ed the following the case laws :- (1) CC Vs D.Bhoormull 2002-TIOL-253-SC-CUS (2) Universal Radiators Ltd. Vs CCE Coimbatore 2002 (148) ELT 1193 (Tri.-Chennai) (3) CCE New Delhi Vs Harish Chand Shri Gopal 2010 (260) ELT 3 (SC) She submits that since the Hon'ble Supreme Court set aside the Tribunal's order and remanded for limited purpose the question of admitting the additional evidence now does not arise. 8. Ld. Advocate in his rejoinder countered the arguments of Ld. A.R and submits tha .....

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w the above documents were submitted by the department before the CJM Court. The High Court's order considered the ground and directed the Tribunal to address the issue and also submits that department relying in Kiran Kumar case (supra) is in fact in their favour. He further submits that all the additional documents have persuasive value on the present appeal. Appellant informed that these documents are binding in nature and reiterated their grounds. 9. We have carefully considered the subm .....

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