9911796707
TMI Blog2017 (9) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... ligence, Central Excise officers conducted checks in the factory premises on 21.09.2001. During the checks, certain records were resumed from the factory and at their Delhi Sale Depot in the follow-up searches. Examination of these records revealed that one sale invoice book of their depot bearing SI. No. 213 dt. 09.09.2001 to 225 dt. 19.09.2001 recovered and resumed from their factory on 21.09.2001 in which duplicate invoices of the same serial number 217, 220, 223 and 224 having different dates, quantity/value and names of the consignees were found. Thus there were two invoices each of Sr. No. 217, 220, 223 & 224. The said invoice book recovered from the factory was without pre-printed serial number and serial numbers were affixed with ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60.00 10. 225 dt. 19.09.2001 2,71,410.00 -do- 43,425.00 Total 33,27,015/- 5,32,322.00/- The statements of Sh. Mohinder Paul Bajar, Manager of the party, Sh. S.K. Jindal, Managing Director, Sh. Harish Chander, Chemist, Sh. Janardan Sharma Production Manager and Sh. Gulshan Kumar, Accountant and authorized signatory were recorded. A show cause notice was issued, which was adjudicated wherein the demand of Rs. 30,80,848.00/- along with interest thereon confirmed and penalty of Rs. 30,80,848/- was imposed on the appellant No.1 under Section 11AC of Central Excise Act. Personal penalty of Rs. 1,50,000/- was imposed on Sh. S.K. Jindal, Managing Director of the appellant No. 1 and penalty of Rs. 1,00,000/- on Sh. Mohinder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also stated that there was no retraction of any statements and no cross-examination was sought by the appellants of any witnesses. 5. Heard the parties and perused the records. 6. I find that there are two parts of the entire demand: (i) Demand of Rs. 5,32, 322/- relates to parallel invoices issued by the appellant no.1 and statements of various persons, (ii) Remaining demand of Rs. 25,48,526/- relates to demand arrived at on the basis of batch register, RG-1 register and various statements. I find that it is an admitted fact that the appellant had clandestinely cleared the goods worth Rs. 33,27,015/- involving the Central Excise duty of Rs. 5,32,322/-. This is also undisputed that parallel invoices were found from the records resumed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 20,000/- on Sh. Mohinder Paul Bajar, Manager and of Rs. 3,000/- on Sh. Gulshan Kumar, Accountant, are therefore imposable under Rule 26 of Central Excise Rules, 2001/2002 for their role in these fraudulent clearances. 7. From the submissions made by the Ld. Advocate, I find that the rest of the demand is mainly based on figures in the Batch Register and the statements of various company officials. While the appellants have pleaded that there was selective reading of the Batch Register and no finding have been given by the adjudicating authority on the statement of the chemist, I also find that the finding of the Ld. Commissioner (Appeals) on the retraction of the statements extracted below, shows that there is element of assumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icipal Corporation, Delhi. Accordingly, penalty proceedings against Sh. S.K. Jindal will abate. 9. In the result, (i) The demand of Rs. 5,32,322/- pertaining to parallel invoices is upheld along with interest. Equivalent penalty of Rs. 5,32,322/- under Section 11AC of the Central Excise Act, 1944 is also upheld. (ii) Penalties of Rs. 20,000/- on Sh. Mohinder Paul Bajar, Manager and of Rs. 3,000/- on Sh. Gulshan Kumar, Accontant, are upheld under Rule 26 of Central Excise Rules, 2001/2002. (iii) Impugned order in relation to the remaining demand of Rs. 25,48,526/- is remanded back to the adjudicating authority for fresh adjudication in accordance with law. (iv) Proceedings against Sh. S. K. Jindal, M.D. will abate. 10. The appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
