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Commissioner of Central Excise, Chennai-III Versus M/s. Ekta Industries

2017 (10) TMI 548 - CESTAT CHENNAI

Clandestine manufacture and removal - electricity consumption - Held that: - In several judgments, it has been held that consumption pattern of electricity alone cannot be the basis for allegation of clandestine clearance - Admittedly, there is no discrepancy found in the records maintained by the respondent - charge of clandestine manufacture cannot be established - appeal dismissed - decided against Revenue. - E/00182/2009 - 41717/2017 - Dated:- 14-8-2017 - Smt. Sulekha Beevi C.S, Judicial Mem .....

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raders' invoices without payment of Central Excise Duty. During investigation, the appellants made payments of ₹ 2,50,000/- under protest. On the culmination of the investigation, a show-cause notice No.30/98, dated 09.07.1998 was issued on the appellant, demanding Central Excise duty of ₹ 16,89,785/-, along with applicable interest besides proposing penalties and confiscation of land, building, plant and machinery. 2. After adjudication, original authority confirmed the demand, .....

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l remarks "undelivered" and only appellant appeared. De novo adjudicating order was passed on 18.01.2008 confirming demand of ₹ 16,89,785/- along with interest, imposing penalties and also redemption fine, besides personal penalties on co-noticees. In appeal, the Commissioner (Appeals) set aside the demand. Hence, this appeal by department. 3. On behalf of the department, the learned Authorised Representative Shri S. Govindaraj reiterated the grounds of appeal. He submitted that .....

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received MS Rounds from manufacturers in Chennai and from respondents. Since the raid on respondent was conducted after a gap of 40 to 50 days from the search operations conducted on Bill Traders', the respondent got sufficient time to set his records correct. That only for this reason, the officers could not find discrepancy is stock position of finished goods and raw materials. The partners have given voluntary statements admitting the activity of clandestine manufacture and clearance. Fu .....

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taken up for disposal after hearing the learned Authorised Representative and perusal of records. 5. On perusal of the de novo adjudication Order No.03/2008, dated 18.012008 which confirmed the demand, we are able to see that 16 co-noticees were served several notices and these were returned with the postal remarks as "undelivered." The co-noticees are mainly the Bill Traders. In para of such order, the original authority discussed that there is ample evidences to prove the procurement .....

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