9911796707
TMI Blog2025 (5) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... brief are that an intelligence was gathered by the Directorate General of Central Excise Intelligence, (DGCEI) that M/s. Narendra Plastic are indulging in large scale evasion of Central Excise Duty by way of illicit removal of the excisable goods, i.e. Plastic Granules, without preparing Central Excise invoices and without accounting for the same in their records and without payment of Central Excise duty due thereon, through various transporters. In relation to this, search was carried out by the officers of DGCEI at the premises on 01.06.2012. The appellant is engaged in the trading of Plastic Granules. The records relevant to the investigation were seized as per Panchnama dated 01.06.12. During the course of investigation, it transpires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944 or the Rules made thereunder. 2.1 Being aggrieved by the order as mentioned above, the appeal was preferred before Commissioner (Audit/Appeals), GST & Central Excise, Surat. The Commissioner (Audit/Appeals) partially allowed the appeal and reduced the penalty to Rs. 5.35 lacs from Rs. 10 Lacs and observed in the impugned order dated 21.02.2018 that the lower authority has followed the adjudication procedures and gave sufficient opportunity for this cause. The appellant was directed to submit their defense within 30 days from the date of receipt of show cause notice and personal hearings fixed on 19.09.2016, 03.10.2016, 05.12.2016 and 07.12.2016 and 08.12.2016 which the appellant failed to avail. Further, the appellant di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been settled under Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019, the appeal lying pending in this Tribunal shall be deemed to have been withdrawn in terms of Section 127(6) of the Chapter V of the Finance (No.2) Act, 2019. Accordingly, the appeal is disposed of as withdrawn. 5. The learned Counsel for the appellant has also submitted copy of judgment of this Tribunal in Appeal No. E/11864/2013-DB in the case of Vipinbhai Kantilal Patel vs. CCE, Ahmedabad in which the Tribunal has held that appellant has been penalized under Rule 26(1) of Central Excise Rules, 2002. The main case of M/s. Phenix Construction Technologies has been settled under SVLDRS 2019 and the appeal was disposed by this Tribunal vide order dated 10.06.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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