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Super Casettes Industries Ltd., Mrs. Chandrika, Clerk Shri Ved Chanana, Director Shri D.K. Kakkar, Factory Manager Versus Commissioner of Central Excise, Noida

2016 (9) TMI 884 - CESTAT ALLAHABAD

Clandestine removal of dutiable goods - Imposition of penalty - show cause notice was based on the presumption about the figures mentioned on the loose sheets - neither admission from any customer received nor any evidence do have with the department about the details on the loose slips being that related to proceeds of goods cleared clandestinely without payment of duty - Held that:- it is found that in none of the statements there was any admission that the data recorded on the loose sheets, w .....

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[DB] - Final Order No. 70766-70769/2016 - Dated:- 23-8-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan & Shri Hrishikesh, Advocates for the Appellant Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department ORDER Per Mr. Anil G. Shakkarwar These four appeals are arising out of common Order-in-Original No.05/Commissioner/Noida/2007 dated 27.02.2007 passed by Commissioner, Customs & Central Excise, Noida, and therefore, they .....

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ng the raid, the Investigating Officers found certain loose papers, sheets and slips in the possession of various functionaries of the manufacturing company and to know the contends written on the said loose slips, statements of said functionaries were recorded by the Investigating Officer. The investigation was concentrated on File No.40 and File No.55. File No.40 contained loose sheet No.78, 79, & 101, 102, 104, 105 upto 109 & 110 and File No.55 contained various loose sheets No.88, 11 .....

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Further, there were proposals to impose penalty and proposals were also included in the said show cause notice for personal penalty on Shri Ved Chanana, Director of the Company, Shri Devendra Kumar Kakkar, Factory Manger and Smt. Chandrika and Shri V.K. Sharma. The noticee have submitted their reply to the show cause notice stating that they were manufacturing both dutiable and exempted goods and they were also maintaining their records properly and that none of the functionaries of the manufact .....

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actions value and also about the numbers mentioned on the slips to be connected to their dealers with whom they have regular transaction of duty paid and exempted goods. The Original Authority has held that on the basis of statements the clandestine clearances were established and that on the basis of the fact that during the course of investigation the noticee could not explain entries made on loose papers recovered from the room of Shri Ved Chanana who was the responsible person in the company .....

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e goods. He confirmed the demand and appropriate an amount of ₹ 15 lakhs already deposited, imposed equal penalty and further imposed personal penalty of ₹ 45 lakhs on Shri Ved Chanana, ₹ 40 lakhs on Shri Devendra Kumar Kakkar ₹ 50,000/-, on Smt. Chandrika and ₹ 35,000/- on Shri V.K. Sharma. 3. Challenging the findings of Ld. Original Authority as stated above through Order-in-Original No.05/Commissioner/2007 dated 27.02.2007, the appellant is before this Tribunal, .....

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y, but no details of goods provided in correspondence with the department. (c) No evidence of any transaction in manufactured goods even in enquiries conducted by the deptt., hence demand is based on presumption and assumptions. (d) Private records/rough papers, loose slips do not lead to any conclusions or even any link to any goods manufactured by the appellant. (e) No detail of goods manufactured, date of manufacture, quantity of goods manufactured, value of such goods manufactured and duty l .....

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es) they are exempt from central excise duty. (h) Demand based on valuation of (unknown) goods under Section 4 of the Central Excise Act, but nothing known as to what type of goods manufactured and whether those will be liable to assessed under Section 4 or 4A of the Act. (i) Legal requirement of evidence of procurement of raw material, labour employed electricity consumed, transport of such goods to their buyer/dealer and collection of payments and flow of funds relating to such transaction not .....

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ncorrectly assessed on the date of search. (o) Statements of dealers, who denied any clandestine purchase of goods was totally ignored in passing the order by the Commissioner. (p) There was no corroborative statements from any of the dealers about the correctness of the entries in the Diary/loose papers. 4. The learned Counsel for the appellants contended that in the entire investigation there has been no admission, by any of the functionaries that the data available on the said loose slips ind .....

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