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Jainco Industry Versus C.C.E., Delhi II

2016 (9) TMI 1056 - CESTAT NEW DELHI

Demand - differential duty - misdeclaration of MRP on gas stoves - stock of goods of the relevant period i.e. 1998-99 has been seized from anywhere showing MRP at higher level than that was declared by the noticee - evidence of sale of the excisable goods to consumers at prices higher than declared to the Department - statements of the authorized signatory Shri Sandeep Jain taken. - It may mention that gas stoves fall under Chapter sub-heading 7221.10 of the Schedule to the CETA, 1985. The l .....

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tatements recorded under statutory provisions. In such background, the cartons and stamps found are critical piece of evidence for the detected evasion and that support charges against the appellant. The MRP of the product on cartons was enough and does not require presence of gas stove in the carton. Gas stove in the carton is sufficient for the customer to know the MRP. Therefore, we find no reason to interfere with the impugned order. The same is sustained. - Decided against the appellant - C .....

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was manufacturer of gas stoves. 2. On specific information on 3.5.2000, the Central Excise officers visited the factory premises of the appellant. Shri Sandeep Jain, authorized signatory of the appellant was present in the factory and produced six rubber stamps carrying inscriptions Maximum Retail Price inclusive of all taxes with different prices namely ₹ 850/-; ₹ 650/-; ₹ 1000/- ; ₹ 1150; ₹ 1800/-; ₹ 870/-. He however pointed out that only two rubber stamps .....

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hat appellant had misdeclared MRP on their products. So, they contacted a few dealers of the appellant company and statements were recorded by the Department which were confronted to the appellants representative. 3. On the differential values, the officers have levied duty which was confirmed by the first appellate authority vide impugned order. Being dissatisfied the appellant has filed the present appeal. 4. With this background, Shri Rajesh Kumar, ld. Counsel for the appellant submits that .....

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mate consumer. It is also the submission of the ld. Counsel that the statements of the authorized signatory Shri Sandeep Jain are contradictory and obviously taken under pressure inasmuch as he has been asked to state on facts which could not be within his knowledge; his statement cannot be relied upon by the Department. It is also the submission of the ld. Counsel that no penalty is imposable on the partner apart from firm as held in Kanika Marbles - 2001 (133) ELT 628 (Tri.) , in respect of Se .....

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gned order. He also submits that the appellant had been maintaining two sets of maximum retail price - one for submitting to the Department and another for affixing on their products sold mainly to the wholesalers/retailers and by doing so, they were evading payment of Central Excise duty. To this effect, enquiries were made to their wholesale buyers. He also submits that personal hearing was given to the authorized signatory of the firm, Shri Sandeep Jain in the presence of their Advocate. MRP .....

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