TMI Blog2016 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... oint Commissioner (Review) vide letter 04.12.2014, addressed to the Commissioner (AR) enclosed the list of attachment of properties movable and immovable under Rule 9 & 10 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. The total value of the properties as per Annexure 3A & 3B amounts to ₹ 85,17,99,817/-. After the attachment, the properties were handed over to the appellant for its safe custody. - appellants have not made out a prima facie case for waiver of pre-deposit of dues. - Decided against Assessee. - E/MISC/40663/2013, E/S/40577/2013 in E/40812/2013, E/S/40578/2013 in E/40813/2013 - - - Dated:- 1-9-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to March, 2008, cannot be accepted. He submits that while confirming the demand of duty on the basis of a printout of a computer, the department should have followed the procedure under Section 36B of the Central Excise Act, 1944. He submits that they have requested to provide image conversion of the hard disc which was not supplied to them. He relied upon the decision of the Hon'ble Supreme Court in the case Anvar P.V Vs. P.K. Basheer and others in judgement dated 18.09.2014 in Civil Appeal No. 4226/2012. He submits that they have not been supplied with non-relied upon documents, under Section 24 A of the Central Excise Rules. He further submits that the unit of the applicant is closed down one and a half years back. He further plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate that the department should have followed the procedure under Section 36B of the Central Excise Act, 1944, while taking the printout from the seized computer. It is seen from the adjudication order that the Revenue has supplied all the relied upon documents including softcopy of the data contained in the hard disk in mahazar in the form of CD to the assessee, which was duly acknowledged by them by their letter dated 2.07.2011. It is also seen that the applicant was directed to collect the non-relied upon document and the soft copy of the data contained in the hard disk from DGCEI, which was not collected by them. The Ld. Advocate placed the sample copy of the print out. The Ld. AR submits that the print out would indicate the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85,17,99,817/-. After the attachment, the properties were handed over to the appellant for its safe custody. Extract of this is reproduced as under:- We/I. Bala Krishnan Kamath, Office Manager of M/s. Hi-Tech Mineral Industries Covai Pvt. Ltd., Salem do hereby state that we have this 2 nd of December 2014 received from the Assistant Commissioner of Customs, Central Excise and Service Tax, Salem I Division, Salem, the goods attached as per Appendix IIIA and Appendix IIIB dated 02.12.2014 drawn at the premises of M/s. Hi-Tech Mineral Industries Covai Pvt. Ltd., Salem valued at ₹ 85,17,99,817/- hereby undertake to keep the said goods with us for safe custody. We further undertake to produce the said goods intact in the same conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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