TMI Blog2019 (8) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... - decided in favor of appellant. - Excise Appeal No. 51672 of 2018-(SM) With Excise Appeal No. 51673 of 2018-(SM) And Excise Appeal No. 51674 of 2018-(SM) - Final Order Nos.51484-51486/2019 - Dated:- 13-8-2019 - Hon ble Shri Anil Choudhary, Member (Judicial) For the Appellants : Shri G.K. Sarkar and Shri Prashant Srivastava, Advocates For the Respondent : Ms. Tamnna Alam, Authorized Representative ORDER ANIL CHOUDHARY: The issue involved in these appeals is whether the appellants have rightly been visited with confiscation of seized goods, being 56,235 kgs of copper rods valued at ₹ 2,16,90,025/- plus quantity of 7861 kgs. of copper wire valued at ₹ 35,456/- on the allegation that the same were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.2015 mentioning Consignee as M/s Malhotra Cables (P) Ltd, 69/2A, Najafgarh Road, New Delhi (herein after referred to as MCPL ), for 11 Copper Wire Rod coils, total weight 33,584 Kg., Vehicle No. RJ32GB0154 were found. On being asked, Shri Dhamendra replied that just some time before, these 11 copper rod coils were unloaded from Truck No. RJ32GB0154 and driver of the same truck identified that these were the same rods unloaded by him. 2.3 During further search, 7 copper rod coils were found lying in Copper Wire Drawing Shed. About these coils, Shri Dharmendra replied that nine coils weighing 30,512 Kg were unloaded one day before i.e. on 11.02.2015; out of these nine coils, two coils weighing 7861 Kg have been used to draw copper wire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.02.2015. Owner of Jaspal Golden Carrier, Jaipur handed over the Bilty No. 4708 dated 11.02.2015 of the said material to him with direction to call at Mob. No. 09810714339 after reaching Pradhan Dharma kanta, Kaharani, Bhiwadi. After reaching there on 12.02.2015, he called at the given contact no and one Mr. Imran approached him and took him to M/s Kopertek Metals Pvt. Ltd., Kaharani, Bhiwadi, where he unloaded eleven copper wire rod coils. There after receipt was given to him at the back of the Jaspal Golden Carrier, Jaipur bilty. On being asked that if as per the Bilty, Consignee was M/s Malhotra Cables Pvt. Ltd, 69/2A, Najafgarh Road, New Delhi, then why he had taken material to M/s Kopertak Metals Pvt. Ltd., Kaharani Bhiwadi, Shri Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails of these coils at back side of page No.22 of Lotus Spiral Pocket Note Book. On being asked about other entries dated 11.02.2015 at the same page, Shri R.K. Singh, Stated that these entries were for receipt of 9 coils weighing 30.512 MT on 11.02.2015 from M/s Sesa Sterlite Ltd, Jaipur. Further he stated that for both the above consignments, entries were not made at the gate inward register as the consignee in both the cases was M/s Malhotra Cables Pvt. Ltd, Delhi. 2.9 Statement of Shri Rajeev Malhotra S/o Shri Jagdish Malhotra, Director, were recorded under Section 14 of the Central Excise Act, 1944 on 13.02.2015 wherein he inter-alia stated that he was one of the Directors of M/s Kopertek Metals (P) Ltd, Bhiwadi and he looked aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. ltd., Delhi. The appellants did not enter those copper wire rod coils in their gate register and RG-23A Part-I register. Further, out of these 20 coils, the appellant used two Copper Wire Rod Coils of 8 MM to draw 7861 Kg Copper Wire and had not entered the same in their statutory records, with intention to clear the same without payment of Central Excise duty. 3. Being aggrieved with the order-in-original, the appellant preferred appeals before the Commissioner (Appeals), who vide impugned order was pleased to confirm the confiscation of the goods. However, he found the redemption fine to be excessive and accordingly, reduced the redemption fine and penalties as follows:- 8. However, having upheld the findings of the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inspection belonged to the Principal. They had been shown in the relevant invoices as consignee of the goods. Further, the evidences were led that they have been working on job work basis for the said Malhotra Cables Pvt. Ltd. , wherein they received copper ingots for conversion to rods and for wire drawing. They also received copper scrap for conversion into rods and wire drawing on job work basis. They also led facts of such intimation given to the Department by the said M/s. Malhotra Cables Pvt. Ltd. on 8.7.2011 for the financial year 2011-2012 and on 1.4.2012 for the financial year 2012-13 and also intimation dated 1.4.2014 for the financial year 2014-15. Ld. Counsel further states that in spite of cooperation, the Adjudicating Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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