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M/s Hi-Tech Mineral Industries Pvt Ltd, Shri P. Ganesh Versus Commissioner Of Central Excise, Salem

2016 (1) TMI 101 - CESTAT CHENNAI

Waiver of pre deposit - Clandestine removal of goods - Held that:- Considering the attachment of properties by the Bank, Revenue was directed to ascertain the steps taken to safeguard Revenue. When the matter was listed today for final disposal of the stay petitions, the LD. Advocate submits that the department has attached the properties under Section 142. Ld. AR for the Revenue submitted a copy of the letter dated 01.01.2015 by the Dy. Commissioner of Central Excise, Salem, wherein he has conf .....

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rties 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 Appellant : Ms Karthika Prasad, Adv. Ms Naveena, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per: R Periasami: Both the applicants filed applic .....

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as Hard disk of the computers, which were seized subsequently A show cause notice dated 27.04.2011 was issued proposing demand of duty along with interest and penalty for the period April, 2006 to March, 2008, on the ground of clandestine removal of Sponge Iron and M.S. Ingots/Billets. The case was made out mainly on the basis of a computer printout. The adjudicating authority confirmed the demand of duty of ₹ 13,11,35,087/- along with interest and penalty. The stay application was heard .....

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e 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 th .....

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stage of the proceedings. He further submits that the printout of the computer was verified by various persons and the statements recorded, which were not disputed by them. It is further submitted that the applicants have not collected the non-relied upon documents from the DGCEI office. There is no violation of principles of natural justice. He submits that it is admitted that the property of the applicant company has been taken over by the Bank. Therefore, the entire amount of duty along with .....

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er. Prima facie, there is no force in the submission of the Ld. 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 2.07.201 .....

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ire amount of duty along with interest and penalty. The argument of the Ld. Advocate is that the applicants are in acute financial hardship and he placed a copy of the newspaper "The Hindu" dated 19.10.2014, the advertisement given by the Indian Overseas Bank in respect of E-auction Sale notice under SARFAESI ACT, 2002, in respect of property of the applicant as S.No. 3 and S.No. 8 of the description of the properties. 6. Considering the attachment of properties by the Bank, Revenue wa .....

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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. Extract of this is reproduced as under:- "We/I. Bala Kri .....

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