TMI Blog2023 (2) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... did not show that they have been used for sending the material out of the factory for job work as they did not have any description of job worker or the nature of job work. Further, it was found that the appellant maintained two sets of outward registers, one with details of goods cleared under the invoices and the other under the cover of challans. Sh. Amit Rajput, Director of the unit in his voluntary statement under section 14 of the Central Excise Act, 1944 admitted that challans were cleared without issuing invoices and CE duty was leviable on those goods. In view of the specific admissions by Sh. Amit Rajput nothing further was required to be proved by the Department and also the recovery of challans during visit of factory clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on the goods manufactured and cleared from his factory. Appeal dismissed. - Excise Appeal No. 50616-50617 of 2015 - FINAL ORDER NOS. 50186-50187/2023 - Dated:- 21-2-2023 - SH. P. V. SUBBA RAO, MEMBER (TECHNICAL) AND MS. BINU TAMTA, MEMBER (JUDICIAL) None for the appellant Sh. O. P. Bisht, Authorised Representative for the respondent ORDER The assessee/appellant has filed two separate appeals, one by the firm and other by the Director challenging the Order-in-Original No. ALW-EXCUS-COM-007-14-15 dated 22.12.2014 passed by the Commissioner of Central Excise Jaipur, confirming the demand of excise duty along with interest and penalty. 2. The appellant, M/s Warm Forgings Pvt. Limited having Central Excise Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was required to be done. The record recovered at the gate of the factory premises showed that the outward registers were maintained in two parallel sets, one of them carried only the entries of the goods cleared under the cover of invoices while the other carried the details of the goods cleared under the said challans. Though the appellant submitted the job work challans issued by M/s Mushasi Auto Parts India Pvt. Limited whereby the goods were sent for job work to M/s Warm Forging (P) Ltd., SPL 1D 1E, Phase-I, Industrial Area, Bhiwadi. However, the name and address of the factory / the place of processing was struck off and changed as M/s Warm Forging Pvt. Ltd., (Unit-II), F-71, RIICO Industrial Area, Bhiwadi. It was apparent that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments recovered and the voluntary statement recorded of none else but the Director himself, it is clear that the appellant was involved in the clandestine clearances of the various auto parts under the guise of job work, thereby suppressing material facts with intent to evade payment of duty and hence it contravened the provisions of Rule 4, 6, 8, 10 and 11 of the CER, 2002 (CE Rules, 2002). 6. Accordingly, Show Cause Notice dated 07.10.2013 was issued to the appellant proposing to impose Central Excise duty, interest under section 11AB and penalty under section 11AC of the Central Excise Act,1944 read with Rule 25 of the Central Excise Rules, 2002. 7. The SCN was adjudicated by the Commissioner Central Excise vide Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een duly complied. 10. The issue to be examined is whether the appellants have clandestinely manufactured and cleared excisable goods without payment of excise duty. 11. We have heard the Learned Authorised Representative for the respondent and have gone through the grounds of appeal as set out in the memorandum of appeal. 12. From the records, it appears that investigations were carried out by the Department at the factory premises of the appellant where documents such as challans, registers etc. were recovered. On co-relating the goods cleared under various challans with the invoices, it was gathered that no invoices were issued in respect to the goods cleared under the said challans. It also did not show that they have been used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the C E Act,1944 and the Rules made thereunder, the penalty under section 11AC is confirmed. 7 16. Similarly, the personal penalty imposed upon Sh. Amit Rajput, Director of the unit under Rule 26(1) of the Central Excise Rules, 2002 needs to be upheld as he was responsible for the clandestine manufacture and removal of goods as is evident from the documents recovered during the search which stands corroborated with his statements. That without his knowledge and active participation the goods could not have been clandestinely manufactured cleared from the factory, since he being the director was responsible for the day to day affairs of his firm. He admitted the duty liability on the goods manufactured and cleared fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
