TMI Blog2017 (3) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. Further, under the facts and circumstances, the ld. Commissioner (Appeals) have erred in reducing the demand of duty and in view of the categorical admission by both the partners, wherein the proximate quantity of clearance have also been stated. I hold that ld. Commissioner (Appeals) have erred in reducing the duty demand and accordingly, I restore the demand of duty to ₹ 3,11,100/-. No case of deliberate defiance of the provisions of the Act and the Rules and/or suppression of facts is made out against the respondent firm and the partner, I set aside the penalties imposed on them. Appeal dismissed - decided partly in favor of appellant. - E/235 & 236/2009-EX[SM] - A/70262-70263/2017-SM[BR] - Dated:- 9-12-2016 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Azadpur Delhi, some documents and one CPU were seized. Later on, after scanning of CPU, was found to contain details of purchases of auto headlamp glasses from the respondent-assessee and others. A printout thereof was taken wherein it appeared that purchases from respondent M/s AGW ₹ 8,75,154/- for the period from 01/06/2003 to 30/06/2003 ₹ 1,27,380/- for the period from 17/01/2004 to 09/02/2004. On scrutiny of sale books for the financial year 2004-05, seized from respondent-assessee, M/s AGW, it was noticed that they had cleared branded headlamp glasses total valued of ₹ 9,30,997/- to the buyers, namely, M/s Jaisal Auto Lens, Firozabad, M/s Max International, Azadpur, New Delhi, without payment of Central Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing any bill. Further, respondent - M/s AGW, deposited voluntarily duty of ₹ 1,50,000/- vide TR-6 Challan No. 01/AGW/05-06 dated 15/06/2005 further deposited ₹ 1,61,100/- after sometime. The other partner of the respondent firm, M/s AGW, Shri Girish Kumar Maheshwari, also admitted and affirmed the statement of his partner, Dinesh Kumar Johary, and also stated that the firm AGW has closed manufacturing activity since November, 2004. It also appeared to Revenue that the purchasers of glass shells from the respondent - M/s AGW, M/s Jaisal Auto Lens, Firozabad M/s Max International, New Delhi, used to purchase branded and unbranded auto lamp glass shells both with and without bills by way of trade. It was, further, stated in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments and the whole case of Revenue is based on the statements, save and except the clearance of ₹ 9,30,997/- for the period from April 2004 November, 2004, which is supported by the sales records of the respondent-assessee, allowed the appeal in part by reducing the demand to ₹ 1,51,99/- on the clearance of branded goods valued at ₹ 9,30,997/- and was further pleased to reduce the penalty under section 11AC of Central Excise Act, 1944 to the amount of duty being ₹ 1,51,99/- was further pleased to reduce the penalty on the respondent s partner - Shri Dinesh Kumar Johary, ₹ 50,000/-. 3. Being aggrieved the Revenue is in appeal both for the reduction of the demand and the penalty on the ground that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance tax ₹ 1,61,100/- on 31/07/2006. I, further, find from the facts on record that no case of deliberate default of the provisions of law is made out to the effect that the respondents were knowingly that the branded goods are liable to tax and clearing, the same without payment of duty, so as to evade payment of duty. Thus, no case of clearance with intent to evade duty is made out against the respondents. Further, I hold that under the facts and circumstances, the ld. Commissioner (Appeals) have erred in reducing the demand of duty and in view of the categorical admission by both the partners, wherein the proximate quantity of clearance have also been stated. I hold that ld. Commissioner (Appeals) have erred in reducing the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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