Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 1098 - CESTAT NEW DELHI

2015 (7) TMI 1098 - CESTAT NEW DELHI - TMI - Recovery of duty alongwith interest and imposition of penalty - Clandestine removal of MS ingots - 10 consignments of MS ingots weighing 150MT, involving central excise duty of ₹ 4.92,464/- was cleared by the appellant to M/s. Ranbir Steel Industries without payment of central excise duty - Held that:-the demand of duty was confirmed based on the assumption and presumption only and in the absence of any positive evidence of clandestine removal o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

K K Sharma, Adv For the Respondent : G R Singh, DR ORDER Per S K Mohanty The issue involved in this appeal relates to clandestine removal of MS ingots. The brief facts of the case are that on 18.01.2007, the DGCEI officials visited the factory premises of M/s. Ranbir Steel Industries, Ludhiana. During the course of verification of records, they found certain kacha slip from the possession of Shri Farash Bahadur, Gate Keeper showing receipts of M.S. Ingots from some suppliers in the factory, inc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

01.2007 which was earlier leased to M/s. BT Alloys Ltd till 21.12.2006. He confirmed that the appellant had used trucks No.PCS 9916 and PB 10B 6577 for clearance of their goods. The officers of the Department also took statement from Gautam Garg the proprietor of the appellant's firm, who had accepted the clandestine clearance of the goods. However, on the very next day, i.e. on 21.02.2007, Shri Gautam Garg has retracted his statement and submitted that the same was recorded under pressure a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

w cause proceedings against the appellant, which culminated into the adjudication order dated 04.11.2008 confirming the proposed demand along with interest and also imposition of equal amount of penalty. In appeal against the said adjudication order, ld. Commissioner (Appeals) vide Order-in-Appeal dated 02.04.2009 has dismissed the appeal of the appellant for non-compliance of stay order dated 10.02.2009. The said order was challenged by the appellant before this Tribunal, which was set aside vi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

wo separate cases were made out, one against the present appellant and the second against M/s. BT Alloys Ltd. with the same allegations. With regard to the appeal filed by Revenue in the case of BT Alloys Ltd. [ reported in 2013 (297) ELT 387 (Tri.-Del)], the Tribunal has dismissed the appeal holding inter alia that the Department has not brought any tangible evidence to hold that the goods have been clandestinely removed. 4. I also find that though the appellant during the course of adjudicatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he light of decision of the Tribunal in the case of CCE, Ludhiana Vs. BT Alloys Ltd. (supra). Further, though the Department had offered for cross-examination of Shri Surinder Pandey, Authorised Signatory of M/s. Ranbir Steel Industries, but he submitted that the statement dated 18.01.2007 recorded by the Central Excise Department was not correct and voluntary and was recorded under threat and pressure. Statement recorded from Shri Surinder Pandey during the course of cross-examination as reflec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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