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TMI Blog2019 (6) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... war, the same are being disposed of by this order. 2. The miscellaneous application is filed by M/s Bhiwadi Rolling Mills Ltd., requesting for issuing of direction to the Lower Authorities to issue 'No Objection Certificate' for selling its industrial plot No. E-927, Phase-III, Bhiwadi, to enable them to pay Central Excise duty, to the department. 3. The facts in brief are that the applicant, M/s Bhiwadi Rolling Mills Pvt. Ltd. were engaged in the manufacture of M.S. Flats, Rounds and Squares. On the basis of some intelligence, officers of the Directorate General of Central Excise Intelligence searched the factory premises and residential premises on 06.09.2012 and resumed certain documents, Desk top and hard disc, besides finding short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed and without conducting the enquiry from all the suppliers of goods to the appellant company and without making enquiries from the buyers of goods of the appellant company, and without establishing fact of manufacture of all the goods alleged to have been clandestinely removed. The appellant company, with a view to have peace of mind and not to prolong litigation, is willing to pay the duty, correctly payable by them on the goods alleged to have been cleared by them. 6. The learned Advocate further, submitted that the duty has been demanded on the basis of 'tally data' maintained by the appellant company for the period 15.05.2011 to 03.09.2012. The learned Advocate emphasized that as per the department, the actual purchase and sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department, the benefit of said duty should be extended to the appellant company, and its duty liability should be reduced by the said amount. 9. The learned Advocate contended that those suppliers were, however, not confronted with the following purchase figure shown in the records of the appellant company. Sl. No. Name of supplier Amount (Rs.) 1 M/s DSR Steel Pvt. Limited 90,59,260/- 2 M/s Shree jagdamba Castings (P) Ltd., 26,09,441/- 3 M/s Young Steels (P) Ltd., 24,89,273/- 4 M/s Ramayana Ispat (P) Ltd., 52,09,028/- 10. It is the contention of the learned Advocate that the duty involved in these transactions is Rs. 21,41,439/-, the benefit of which should also be extended to the appellant company as they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s roll..." The representative profit & loss account retrieved from laptop for the period 2011-12 and 2012-13 (upto 06.09.2012) as reproduced below para 7.1 of show cause notice, clearly mentions under the heading Purchase accounts - "Flat Pur". Inspite of such documentary evidence in the resumed records, the learned Commissioner has demanded Central Excise duty on such quantity of flats, as the appellant company had failed to produce any bills showing trading of flats. It is very surprising that the Commissioner has taken such a view when the sale figure of flats has been taken from the records maintained in the laptop only for confirming demand of duty. Moreover, there is no evidence that these flats were used by the appellant company in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agreement with the buyer of the said plot, to make payment through Demand Draft to Central Excise Department, after adjusting the amounts, as aforesaid. 18. The learned Authorised Representative for the Department reiterated the findings as contained in the impugned order and emphasized that the duty collected from the suppliers of the appellant company, has nothing to do with the demand of duty from the appellant company and those suppliers are legally liable to pay duty on the excisable goods removed by them. In respect of M.S. Flats & Miss Rolls, the learned Authorised Representative submitted that no document has been brought on record to show sale of flats and miss rolls as such, by the appellant company. 19. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the suppliers, such amount cannot be allowed to be deducted, at this stage. However, as and when such duty is deposited by the suppliers, the Revenue may refund such amount to the appellant company, as per Rules. 20. Regarding sale of M.S. Flats as such, we observe that the records resumed by the officers and relied upon in show cause notice and the impugned order clearly show purchase of M.S. Flats by the appellant company. This is evident from the profit & loss account of the appellant company scanned in the show cause notice itself. Once the Revenue has placed reliance on resumed documents and data retrieved from laptop, it cannot claim that M.S. Flats were not purchased and sold as such. The documents have to be believed in toto and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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