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2015 (4) TMI 1113 - SETTLEMENT COMMISSION CUSTOMS AND CENTRAL EXCISE KOLKATA

2015 (4) TMI 1113 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATA - 2016 (332) E.L.T. 560 (Sett. Comm.) - Application for settlement - evasion of duty - Held that:- In the instant case, a SCN F. No. 65/KZU/KOU/Gr.A/13/5430-31, dated 23-7-2014 was issued demanding duty amounting to ₹ 18,53,489/- (including duty of ₹ 17,99,504/-, Education Cess of ₹ 35,990/- and Secondary and Higher Education Cess of ₹ 17,995/-) on a shortage of 882,110 M.T. of Sponge Iron. The .....

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anner. The co-applicant, Shri Ram Chandra Rungta, in his statement dated 16-4-2013 has also admitted that he is one of the Directors of the company and is overall in-charge of the company including production, clearance and finance including direct and indirect taxation. He has also admitted removal of 882.110 M.T. of Sponge Iron without abiding by the Central Excise formalities and also admitted that even the raw material for manufacture of the unaccounted finished goods cleared from their fact .....

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stika Cement & Ispat Pvt. Ltd. and ₹ 1,85,000/- (Rupees one lakh and eighty-five thousand only) on the co-applicant Shri Ram Chandra Rungta and grants immunity from penalty in excess of these amounts. The amounts of penalty should be paid within 30 days from the date of receipt of this order.

Prosecution - Subject to the payment of the aforesaid amounts, the Bench grants immunity to the applicants from prosecution under the Act and Rules made thereunder in so far as this case is .....

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015 - Shri Karan K. Sharma, Vice-Chairman and C. Dube, Member Shri Nirmal Kumar Chowdhury, Advocate, for the Assessee. Shri Mohan Singh Dorai, K.B. Lal, Assistant Commissioners, Shivaji Chakraborty and Tapan Bose, Superintendents, for the Department. ORDER This order disposes of two Settlement Applications No. 1045 & 1046/2014 filed by M/s. Maa Chhinnamastika Cement & Ispat Pvt. Ltd. having their factory at Hehal, Barkakana, Dist. - Ramgarh, Hazaribagh, Jharkhand - 829 103 (hereinafter r .....

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Intelligence, Kolkata Zonal Unit, Kolkata (hereinafter referred to as the DGCEI ) answerable to the Additional Commissioner of Central Excise & Service Tax, Ranchi Commissionerate, Ranchi. 2. Briefly, the facts of the case as per the SCN are that the applicant is the manufacturer of Sponge Iron falling under Chapter 72 of the 1st Schedule to the Central Excise Tariff Act, 1985 and holds Central Excise Registration No. AADCM9547QXM001; that on 14-3-2013, the officers of DGCEI, based on .....

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xcise invoices and without payment of duty amounting to ₹ 18,53,489/- (including duty of ₹ 17,99,504/-, E. Cess of ₹ 35,990/- and Secondary & Higher Education Cess of ₹ 17,995/-) by the co-applicant in his statement dated 16-4-2013. 3. The co-applicant, in his statement dated 16-4-2013 inter alia accepted the above shortage and admitted that the shortage had occurred due to removal of the finished goods without issuing Central Excise invoices and without payment .....

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e applicant was called upon to show cause to the Additional Commissioner of Central Excise & Service Tax, Central Revenue Building, 5, Main Road, Ranchi-834 001 under Ranchi Commissionerate as to why : (i) Central Excise duty amounting to ₹ 18,53,489/- (including E. Cess ₹ 35,990/- and S&HE Cess ₹ 17,995/-) should not be demanded and recovered in terms of proviso to Section 11A(4) of the Act, (ii) Interest at appropriate rate under Section 11AA of the Act should not be .....

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m under Rule 26 of the Central Excise Rules, 2002. 5.1 In the application for settlement, the applicant admitted the duty liability of ₹ 18,53,489/- towards duty (including E. Cess ₹ 35,990/- and S&HE Cess ₹ 17,995/-) on the entire quantity of excisable goods alleged to have been removed without payment of duty. They also submitted that they have co-operated with the department and have paid the entire duty demanded in the same month in which the shortage was detected .....

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g for settlement with open mind, the applicants prayed for allowing the cases pending before adjudicating authority, to be settled granting immunities from penalty and prosecution under the Act as they had already paid the admitted duty. 6. Notice under Section 32F(1) was issued on 31-10-2014 and on perusal of the reply dated 7-11-2014 by the applicants, the cases were allowed to be proceeded with. 7. Report under Section 32F(3) was called for on 14-11-2014 from the Commissioner of Cen .....

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tion to evade payment of Central Excise duty, the prayer for immunity from penalty and prosecution may not be granted. 8.2 In his report dated 15/16-1-2015 under Section 32F(3) of the Act the Additional Commissioner of Central Excise & Service Tax, Ranchi - I, vide letter F. No. V(72) 83/Maa Chinnamastika/Adjn/RAN/2014, dated 15-1-2015 inter alia submitted that the applicant has admitted their entire duty liability and there is no interest liability in this case. The payment of ₹ .....

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short adjournment to get the requisite details and provide the same to the Bench. 9.1 The Department, represented by Shri Mohan Singh Dorai, Assistant Commissioner, Central Excise & Service Tax Commissionerate, Ranchi, along with S/Shri Shivaji Chakraborty and Tapan Bose, Superintendents from Dte. General of Central Excise Intelligence, Kolkata Zonal Unit, informed the Bench that since they have no information and could not collect any evidence showing removal of the goods without paym .....

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with S/Shri Shivaji Chakraborty and Tapan Bose, Superintendents from Dte. General of Central Excise Intelligence, Kolkata Zonal Unit, reiterated their earlier stand that they could not get any evidence about the actual date of removal of the goods. Shri Shivaji Chakraborty, Superintendent, DGCEI, KZU, also submitted a copy of Joint Stock-taking Report dated 14-3-2013 which was enclosed with the SCN as Annexure-A2. 10. In the instant case, a SCN F. No. 65/KZU/KOU/Gr.A/13/5430-31, dated 23-7- .....

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co-applicant, Shri Ram Chandra Rungta, in his statement dated 16-4-2013. The applicants have admitted that they were engaged in unaccounted manufacture and clandestine removal of finished goods without payment of Central Excise duties in a planned manner. The co-applicant, Shri Ram Chandra Rungta, in his statement dated 16-4-2013 has also admitted that he is one of the Directors of the company and is overall in-charge of the company including production, clearance and finance including direct an .....

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Central Excise duties in a planned manner. Therefore, they do not deserve full immunity from penalty. 11. Regarding the interest, Bench finds that in view of the submissions made by the applicants that the entire quantity of 882.110 M.T. of Sponge Iron was removed clandestinely in the month of March, 2013, itself before the search was conducted by the Officers of DGCEI, KZU, and no evidence having been produced to the contrary, the Bench finds that interest is not payable under the provisi .....

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