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2016 (10) TMI 139 - CESTAT NEW DELHI

2016 (10) TMI 139 - CESTAT NEW DELHI - TMI - Confiscation of cash seized - seizure of unaccounted cash and various documents - Section 121 of the Customs Act, 1962 readwith Section 12 of the Central Excise Act - seized cash to be treated as sale proceeds of clandestinely removed excisable goods - Held that:- the seizure was made on the reasonable belief that this cash pertains to the sale proceeds of clandestinely removed goods. I also find that the Directors have admitted in their voluntarily s .....

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Tribunal in appellant's own case reported in [2015 (10) TMI 2351 - CESTAT NEW DELHI]. - Clandestine clearance of cement - Demand and imposition of penalty - Held that:- it would be appropriate and necessary that the above and this appeal are considered and decided together. For this purpose, I consider it necessary to remand the present matter also to the original Adjudicating Authority who is directed to decide this matter alongwith the above matter. The learned original Adjudicating Author .....

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sioner (Appeals), Indore in which he upheld the order of the Original Authority dated 26/12/2008. 2. A case of alleged clandestine clearance of cement manufactured by the appellants was investigated by the officers of Directorate General of Central Excise Intelligence. In the said proceedings on 30/03/2007; the investigating officers, seized unaccounted cash to the extent of ₹ 11,26,500/- in addition to seizure of various documents. The seizure was affected from the residences of three Dir .....

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oceeds of clandestinely removed excisable goods. The Appellate Authority, vide the impugned order, upheld the confiscation and hence the present appeal. In the second part of the proceedings, demand of duty as well as imposition of penalties was made in separate Orders-in-Original No. 15/ Commr/CEX/IND/2010 dated 05/05/2010 and 17/Commr/CEX/ IND/2010 dated 07/05/2010 both passed by Commissioner of Central Excise & Customs, Indore. The appeal against the said order was decided by this Tribuna .....

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cash balance of other companies which are also controlled by the Directors of the appellant from whose residences the cash was seized. She also placed reliance on the following case laws :- (i) Ramchandra vs. CC reported in 1992 (60) E.L.T. 277 (Tribunal) ; (ii) CC (Prev.), Kolkata vs. Atiquer Rahaman reported in 2010 (252) E.L.T. 131 (Tri. Kolkata) ; (iii) CC, Jaipur vs. Jagdish Prashad Soni reported in 2003 (158) E.L.T. 457 (Tri. Del.) ; and (iv) Mohan Shet vs. CC (Prev.), Mumbai reported in 2 .....

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ed reliance on the case law S.M. Steel Ropes vs. CCE (Adj.), Mumbai reported in 2014 (304) E.L.T. 591 (Tri. Mumbai), in which the Tribunal has held that confessional statement, if given voluntarily, can form the sole basis for confirmation of demand. 5. From the records, I find that unaccounted cash to the extent of ₹ 11,26,500/- was seized from the residential premises of three Directors of the appellant. The seizure was made on the reasonable belief that this cash pertains to the sale pr .....

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