Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Raipur Forging Pvt. Ltd., Shri Sunil Kedia, Krishna Iron Strips & Tubes Pvt. Ltd., Shri Sunil Agarwal, Shri Ram Rolling Mill, Shri Sandeep Gidwani Versus CCE, Raipur-I

2016 (2) TMI 763 - CESTAT NEW DELHI

Imposition of penalties - sustainability of demand of duty on the finished products based on the evidence put-forth by the Revenue in the proceedings before the lower authorities - Held that:- In the present case, the corroboration said to have been made is the admission statement of the appellant/assesses. Revenue stopped investigation on recording statement. No further verification or evidence was sought to be recovered for the clandestine manufacture, first of M.S. Ingots and thereafter, from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

M.S. Ingots, which are in turn made from purported clandestinely received sponge iron. The statements did not provide details of receipts with dates, manufacture or sale to identifiable buyers etc. It is essential to have some piece of corroboration for such a clandestine activity other than the sole evidence of general admission statement of the Director or /partner. The contents of the statement itself was contested and denied later. - Thus we find the confirmation of demand and impositio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uals against imposition of penalties. Since the issue involved is identical, these appeals are taken up together. 2. The brief facts of the case are that the officers of DGCEI, Raipur, based on certain intelligence, conducted certain search and inquiry with reference to activities of M/s. Indian Steel and Power Pvt. Ltd., Raipur. During the course of verification of the documents and pen drive recovered from the City office of the said company, officers recovered certain details of clearance of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Rolling Mills. As a follow up, statements of Shri Sunil Kedia, one of the Directors of M/s. Raipur Forgings Pvt. Ltd., Shri Sunil Agarwal, Director of M/s. Krishna Iron & Strips Pvt. Ltd. and Shri Sandeep Gidwani, Partner of M/s. Shriram Rolling Mills were recorded. All of them confessed to the receipt of the above sponge iron respectively in their units for further manufacture and unaccounted clearances of M.S. Angles, Channels, etc. Proceedings were initiated against the three appellants/ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

recovery of certain details from third party and thereafter statements were recorded from the individuals of the appellant company. She submitted that there is no corroborative evidence regarding transportation of the said unaccounted raw materials, manufacture in respective units, first into M.S. Ingots and thereafter into M.S. Angles and plates. There are no corroborative evidences regarding details of sales of finished goods including transportation, money receipt, etc. As such, she submitted .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

when there is an admission statement given before the officers, which was not retracted till the show cause notice was issued, the same is admissible as evidence and confirmation of duty has been rightly made by the lower authorities. He further submitted that the Tribunal in S.M. Steel Ropes - 2014 (304) ELT 591 (Tribunal-Mumbai) held that duty demand can be confirmed based on the confessional statement which was voluntarily given. 6. I have heard both the sides and examined the appeal records. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

her statements were recorded at the appellant s end. On admission by the appellants regarding receipt and further manufacture of un-accounted excisable products, the investigation stopped. There was no further inquiry or verification regarding transportation, actual manufacture of M.S. ingots, thereafter M.S. Angles, using such clandestinely procured raw materials. In other words, the whole demand rests only on the admission statement of the Director/partner of the appellant /assessee. In the ca .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of circumstances. The Tribunal relying on the decision in Commissiioner Vs. Manoj Kumar Pani - 2010 (260) ELT 92 (Tribunal), Tejwal Dyestuff Industries - 2007 (216) ELT 310 (Tribunal) and Hon ble Delhi High Court in Dhingra Metal Works - 2010-TIOL-693-HC-DEL-IT held that though confessional statement may be starting point of investigation, in the absence of other evidence indicating clandestine removal, the same cannot be made the sole basis for deciding against the assessee. Though the admissi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version