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Rangoli Furnishings Pvt. Ltd., Sh. Punit Saraf, Director Versus CCE, Rohtak

2017 (8) TMI 69 - CESTAT CHANDIGARH

Penalty u/r 209A of the CER 1944 - job-work - clearance of goods without cover of any invoice and without paying the duty - Held that: - appellant cleared the goods on simple private challans/jobwork challans without following the procedure prescribed in Central Excise Law. The culpability of appellants is also proved by the fact that during the day of search, unaccounted stock of 3232 pcs of Towels valued at ₹ 2,14,096/- was found. In the subsequent statements also, the Director of the ap .....

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were clearing the goods on private challans/gate passes. - We uphold the order of commissioner (Appeal) is relation to demand, interest and penalty on appellant no. 1 - The appellant no. 2 was clearly aware of clandestine clearances as he was responsible for day to day working of the company. Hence, penalty has also been correctly imposed on him. - Appeal dismissed - decided against appellant. - Appeal No. E/1896/2006, E/1895/2006 - Final Order No. 61400-61401 / 2017 - Dated:- 22-6-2017 .....

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06 dated 24.02.2006. 2. The facts of the case are that the appellant no. 1 is engaged in the manufacture of Terry Towels and Towelling fabrics falling under Chapter 63 of the Central Excise Tariff. On 22.12.1999, the officers of Central Excise visited the premises of the appellant no. 1 and conducted preventive checks. The appellant no. 2 did not produce any statutory Central Excise records. In the presence of independent witnesses, the officers searched and found the relevant records kept under .....

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cleared the goods without issuing invoices and without payment of duty. Further, in his statements dated 11.04.2001 and 22.07.2002, the appellant no. 2 stated that they had cleared terry towels during 28.09.1999 to 21.12.1999 without issuing invoices, without proper accountal and without payment of duty. He further stated that they cleared the goods during 14.07.1999 to 13.01.1999 on simple challans. The calculations from the resumed records were made and it was calculated that the appellant ha .....

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. The appellants went in appeal but the appeals were rejected by the Ld. Commissioner (A). Aggrieved from the same, the appellants are before this Tribunal. 3. The ld. Advocate for the appellant submits that the ld. Commissioner (Appeals) has not examined the contentions made by him that they were not having facility in their factory to complete the manufacturing process and the goods had been sent for job work and the export against under a running bond. He stated that they have followed the pr .....

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uty. 5. Heard the parties and examined the record. 6. We find that at the time of visit of Central Excise Officers, the appellants did not produce the statutory records. It was only after the search that the RG-1 register was found below old records. The reasons for the same becomes clear from the fact that the appellant had not made any entries in the RG-1register for the continuous period of almost 3 months since 30.09.1999. The Director of the appellant himself admitted that the finished good .....

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