9911796707
TMI Blog2007 (9) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case are that the assessee manufactures MS CTD bars and cleared 36.290 M. Tons of CTD bars on 19-2-01 in 4 Trucks which were intercepted during the night hours of 19-2-2001 by the Officers of Preventive party. The Truck Drivers on enquiry produced various documents like Bills, Weighment Slips, Outgoing Gate pass, Lorry Receipts and delivery challans all dated 19-2-01. The Truck Drivers were unable to produce Central Excise Invoice and therefore the said 4 vehicles carrying the said goods were detained on 19-2-01 and subsequently seized vide Seizure Panchnama dated 23-2-01. Immediately after the detention of the goods on 19-2-01, the Officers visited the factory premises of the assessee and recorded statement of the Manager Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of February, 01 and this factual position is accepted in the SCN as well as OIO. 6. The Officers once again visited the factory on 13-8-01 and recorded statement of Shri Pyarelal Patel, Manager of the assessee wherein it was recorded that they had not prepared or issued any invoice for the said consignment of 36.290. M. Tons before clearance of the consignment. The department relying only upon this 2nd statement dated 13-8-01 issued a Show Cause Notice dated 16-8-01 alleging clandestine clearance without payment of duty. Proposal in the notice was confirmed by the 010 dated 12-2-02 and the appeal against the same was rejected vide OIA dated 31-5-02 except for reduction of redemption fine. 7. The learned Advocate for the assessee contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted in the second fortnight of Feb, 01 was to be paid. Further, it was also paid before the Order-in-Original dated 12-2-02. The assessee further submits that 25% of penalty amounting to Rs. 19,869/- was paid on 15-3-02 within 30 days from the date of Order-in-Original under the 2nd proviso to Section 11AC of the Central Excise Act, 1944. 10. Without prejudice assessee submit that the duty was paid on 5-3-01 which fact is acknowledged and accepted in the OIO dated 12-2-02 more particularly vide Para (1) (Internal Page-5). Hence the question of payment of interest u/s. 11AB of the Act does not arise inasmuch as the entire amount of duty was paid by the due date itself. Further 25% of the penalty as required under the Second Proviso to Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the specific hours. The invoice also bear name and address of the consignee. The manager of the assessee produced the quadruplicate copies of the invoices before the investigating officers immediately while recording his first statement. Further the record shows that duty was debited forthightly up to 28-2-2001 at S.No. 39 of the personal ledger account. As seen from the impugned order, no findings are recorded in respect of preparation of invoices and suppression of material facts deliberately with an intention to evade Central Excise duty. From these circumstances it can be concluded that the assessee had prepared the duty paying documents and paid the duty subsequently. Therefore the seized goods found in the truck were duty discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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