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2013 (11) TMI 1156 - AT - Central ExciseEvidences against Clandestine removal Stay application - Whether any cogent evidence is available to interfere to the finding of the Adjudicating authority as to clandestine removal by the appellants and others instrumental to the clandestine removal Held that - The appellants connected to the clandestine removal whether were consciously and deliberately made so, record reveals that none of the grounds convince to hold that appeals of appellants are merited appeal - Adjudication findings have been based on evidence thus, inference is not desirable - Goods found at different places were without payment of duty - Documents gathered during enquiry proved clandestine removal of the goods - There were several considerations applied by the Adjudicating authority to reach to the conclusion of contravention of provisions of law by appellant and consequences of adjudication have not flown following empty formality - Adjudication had proper basis and cogent evidence suggested for consequences of adjudication - All the applicants are directed to deposit the respective amounts demanded against them Decided against Assessees.
Issues:
- Central excise duty liability - Cenvat duty liability - National Calamity Contingent Duty (NCCD) liability - Additional Duty of Excise (AED) liability - Education Cess liability - Interest on demand - Penalties imposed on various individuals and entities - Allegation of clandestine removal of goods - Examination of evidence and findings by the Adjudicating Authority - Appeal against the Adjudicating Authority's decision - Dismissal of stay applications and directions for payment compliance Central Excise Duty Liability: The judgment orders the payment of central excise duty amounting to Rs.9,39,10,915, along with Cenvat duty of Rs.6,97,49,640, NCCD of Rs.1,39,49,928, AED of Rs.83,69,957, and Education Cess of Rs.18,41,390. The recovery of these amounts from the concerned party is mandated under the proviso to Section 11A(1) of the Central Excise Act, 1944. Interest on Demand: The judgment states that interest at the appropriate rates on the demand shall be recoverable from the party under Section 11AB (now Section 11AA) of the Central Excise Act, 1944. Penalties Imposed: Various penalties were imposed on different individuals and entities under Rule 26 of the Central Excise Rules, 2002. These penalties range from Rs.10,000 to Rs.1,00,00,000, depending on the party involved. The penalties were imposed for contraventions of the provisions of the law related to the case. Allegation of Clandestine Removal of Goods: The Adjudicating Authority found that the appellant had removed Rajshree Gutkas without payment of duty and dispatched them clandestinely. Evidence was carefully examined, including the transportation of gunny bags, to establish the clandestine removal of goods. The authority concluded that the revenue suffered due to these actions. Examination of Evidence and Appeal Decision: Upon hearing the Revenue and examining the grounds of appeal, the judges found no cogent evidence to interfere with the Adjudicating Authority's findings regarding the clandestine removal of goods. The decision was based on evidence, and the grounds for appeal did not merit interference. The documents gathered during the inquiry supported the conclusion of clandestine removal, and the Adjudicating Authority's findings were deemed proper. Dismissal of Stay Applications and Payment Compliance: All stay applications were dismissed, and the concerned parties were directed to deposit the respective demanded amounts within six weeks of receiving the order. Compliance was to be reported by a specified date. The dismissal was based on the age of the stay applications and the prejudice to the revenue's interest over the past eight months. This judgment addresses multiple issues related to central excise duty liability, penalties, allegations of clandestine removal of goods, examination of evidence, and the dismissal of stay applications, providing a detailed analysis of each aspect and the decisions made by the tribunal.
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