9911796707
TMI Blog2015 (3) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... from his residence in Jalna, the said premises were searched which resulted in the recovery of certain incriminating documents including certain diaries, five pendrives and one laptop. 2. Statements of the concerned persons were recorded and printouts were taken of the information contained in the pendrives. The concerned person explained the contents of the dairies and the pendrives. From the said details, it came out that the appellant No.1 is manufacturing MS ingots which were being cleared without payment of duty to various buyers, which includes appellant No.3. The other buyers were M/s. Kanakdhara Steel Re-rolling Mill, Jalna, M/s. Adinath Steel Re-Rolling Mill and M/s. Saraswati Steel Industries. Proprietors of the said companies a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) to pass order on the stay application after granting reasonable opportunity of hearing. Accordingly, the Commissioner (Appeals) fixed hearing on 11/06/2014. However, no one appeared on behalf of the three appellants. Thereafter Miscellaneous Order No. 23 to 27/2014 dated 11/06/2014 was issued wherein, after prima facie discussing the various contentions of the appellants, the appellants were directed to deposit 75% of the pending duty demanded along with interest and penalties imposed. In respect of appellant No. 3, 75% penalty was made with reference to Rs. 8,99,310/- instead of Rs. 16 lakhs as was in the earlier order. The appellants did not deposit the said amount and again a personal hearing was fixed on 26/06/2014. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eguard the interests of revenue. Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. Explanation. "For the purposes of this section" "duty demanded"" shall include," (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of Cenvat Credit Rules, 2001 or Cenvat Credit Rules, 2002 or Cenvat Credit Rules, 2004; (v) interest payable under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and pendrives recovered at the premises of M/s. Santosh Steel Traders are not disputed. Contents of the same are explained by Mr. Rathi, proprietor of M/s. Santosh Steel Traders as also Shri Balkishan Radheshyam Malpani, who was working as an accountant. The said details were presented to the appellant No. 2 who is the Director of appellant No.1 and he also explained the contents and admitted in his statements that he has clandestinely cleared the goods to various buyers and in his statement he indicated the exact quantum and other details. 9. Appellant No.2 also agreed with the statements made by other three purchasers, besides appellant No.3. It is a well settled principle that whatever has been admitted need not be proved and this h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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