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M/s. Allied Electricals Versus C.C.E., Delhi-I

2016 (3) TMI 802 - CESTAT NEW DELHI

Evasion of duty - voluntary statements making confessions - whether price charged was inclusive of duty.? - Held that:- As find that the partners of the appellant had categorically admitted the impugned evasion of duty in their voluntary statements recorded on various dates. Their statements are also in conformity with the statements of Mr. Ajit Kumar, Dispatch Clerk and some buyers of the goods as well as some suppliers of the raw-material. These statements of the partners categorically and ful .....

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As regards the contention that the amount should be treated as come duty price on the basis of the judgement of Supreme Court in the case of CCE, Delhi Vs.Maruti Udyog Ltd (2002 (2) TMI 101 - Supreme Court ), find that in that case the goods had been cleared against proper central excise invoices while in the instant case goods were cleared without. In the present case, the goods were cleared without issuing proper invoices and therefore it cannot be said that the price charged inc .....

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h demand of central excise duty amounting to ₹ 16,49,109/- was confirmed along with interest and equal mandatory penalty. 2. The facts of the case are as under:- The appellant was engaged in manufacture of electrical fittings under the brand names Aristo and Dulux . Based on the information that it was clearing the goods without payment of duty and without accounting in the statutory records, the factory premises and the residential premises of the partners of the firm (the appellant) were .....

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s. Both the partners in their statements admitted to clandestine clearances of goods without payment of duty under various Katcha parches recovered during search of the factory and residences. The worksheets prepared in the form of Annexures A and B on the basis of the evidence found regarding such clandestine clearances without proper invoice were also shown to Mr. Rakesh Luthra who voluntarily accepted them as having been correctly prepared. Mr. Rajan Luthra also accepted the details given in .....

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dy had appeared. Therefore, I proceed to decide appeal on merits. The appellant has contended that the demand has been confirmed on the basis of loose lips and therefore the said amount should have been taken to be cum duty price and cited the judgement of Hon'ble Supreme Court in the case of CCE, Delhi Vs. Maruti Udyog Ltd [2002 (141) ELT 3 (SC)]. It also stated that it was also trading some goods and duty has been confirmed even on those. 4. Ld. Departmental Representative stated that the .....

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