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2016 (3) TMI 157 - CESTAT NEW DELHI

2016 (3) TMI 157 - CESTAT NEW DELHI - 2016 (332) E.L.T. 373 (Tri. - Del.) - Clandestine removal of LPG Cylinder from the factory - Duty demand and imposition of penalty - allegation of clandestine removal of goods has been leveled on the ground that the income tax dues have been promptly paid by the appellant without contesting the liability - Held that:- Central Excise duty demand has been confirmed by the authorities below solely based on the demand confirmed by the Income Tax department. On a .....

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lace at the buyer's end, to verify the particulars regarding receipt of unaccounted for goods, who are the reputed public sector oil companies. Since LPG cylinders are not general merchandise, capable of bought and sold in the common market place and is controlled under the stringent norms prescribed by BIS, I am of the considered opinion that the allegation of clandestine removal without proper verification of books cannot be a defensible ground for confirmation of duty demand and for impositio .....

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ty imposed in the adjudication order dated 01.02.2008 were upheld. 1.1 The brief facts of the case are that the office of the Accountant General during the course of audit of the books of accounts in the appellants factory premises, detected that there was an income tax demand of ₹ 57,00,000/- which the appellant deposited without contesting the assessment order. On the basis of the payments made to the Income Tax Department, the Central Excise Department initiated proceedings against the .....

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by the appellant are supplied to the Public Sector oil companies, namely, India Oil Corporations, Bharat Petroleum Corporation and Hindustan Petroleum Corporation. The goods are supplied on the basis of tender call notice. The said goods are subject to physical control under the stringent guidelines prescribed by the (BIS) Bureau of Indian Standards. According to the Ld. Advocate, the cylinders manufactured by the appellant are required to undergo the BIS specification norms and unless the qual .....

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led against the appellant cannot sustain. To support his said views, the Ld. Advocate relies on the decision of this Tribunal in the case of CCE vs Saini Industries Ltd. reported in 2014 (304) ELT 282 (Tri. Del) and CCE Ludhiana vs Zoloto Industries reported in 2013 (294) ELT 455 (Tri. Del). 3. Per contra, Sh. G R Singh the Ld. DR appearing for the Respondent reiterates the findings recorded in the impugned order and further submits that the appellant had no other activities excepting manufactur .....

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en confirmed by the authorities below solely based on the demand confirmed by the Income Tax department. The allegation of clandestine removal of goods has been leveled on the ground that the income tax dues have been promptly paid by the appellant without contesting the liability. I find that in arriving at such conclusion, the Department has not carried out any independence enquiry to ascertain as to whether the goods were removed clandestinely without payment of Central Excise duty. Documents .....

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