TMI Blog2024 (1) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the supplies made without payment of duty the name of M/s. Senor Metal Pvt Ltd is not appearing which shows that all the supply is made by appellant s company is under invoice and no clandestine removal was made. It is found that though the employee of the appellant company admitted to supply the goods but no quantity, value or payment thereof was brought on record as evidence. Therefore, mere verbal admission will not help the revenue. The appellant s company M/s. Senor Metal Pvt Ltd is an excisable unit liable to pay excise duty it is worth to note that despite making charge that the appellant company has supplied the goods without issuing invoice which means without payment of duty no action was taken by the department for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Senor Metal Pvt Ltd Supplied the raw material clandestinely to M/s. Silver Techno cast who inturn manufactured and cleared their final products clandestinely thus the appellant has abated the evasion of Excise Duty by M/s. Silver Techno cast. 2. Shri Ishan Bhatt learned Counsel appearing on behalf of the appellant submits that the main party M/s. Silver Techno cast against whom the demand of excise duty was raised on the ground of under valuation, clandestine clearance of finished goods has got settled their case under the Sab Ka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) 2.1. It is submitted that once the main party s case has been settled under (SVLDRS) as on payment of required amount of duty all other co-noticees a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE 2023 (9) TMI 178-CESTAT New Delhi Siemens Ltd v. CCE 2023 (5) TMI 377-CESTAT Mumbai B.V. Kshatriya v. CGST 2023 (5) TMI 858-CESTAT Mumbai Dinesh Kanoria v. CCE 2022 (13) TMI 1408-CESTAT Mumbai Sasthi Charan Banerjee v. CGST 2022 (12) TMI 1437-CESTAT Kolkata Ramesh Deshpande Debdutta Chatterjee v. CCE 2021 (7) TMI 1307-CESTAT Mumbai P.B. Vyas v. CCE 2021 (3) TMI 1305-CESTAT Mumbai JPFL Films Pvt. Ltd Vs CCE 2021 (7) TMI 1307-CESTAT Chandigarh 3. Shri Sanjay Kumar learned Superintendent AR appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the record. I find that penalty on the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore we have removed goods either without bill or by under valuation. For manufacture of metal furniture handle the main raw materials are zinc, steel, brass. Our main suppliers are as under; (i) Zinc: Sunmetic Asia, Jamnagar, Binal Enterprises, Rajkot. (ii) Steel: Rajratna Metal, Mumbai, Panchmahal Steel, Ahmedabad. (iii) Brass: Senor Metal, Jamnagar, Zeelmax, Jamnagar. We have purchased the raw materials from the above parties with bills and also without bill as per onward billing of final products. Further we have purchased raw materials on weight basis and accounted for the final products on piece basis and thereby we did not keep one to one correlation of the purchase and use of raw materials. We are doin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier of the goods but as regards the supplies made without payment of duty the name of M/s. Senor Metal Pvt Ltd is not appearing which shows that all the supply is made by appellant s company is under invoice and no clandestine removal was made. I find that though the employee of the appellant company admitted to supply the goods but no quantity, value or payment thereof was brought on record as evidence. Therefore, mere verbal admission will not help the revenue. 4.3. I also find that the appellant s company M/s. Senor Metal Pvt Ltd is an excisable unit liable to pay excise duty it is worth to note that despite making charge that the appellant company has supplied the goods without issuing invoice which means without payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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