9911796707
TMI Blog1998 (7) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Katai Mills, Sitapur. Shri A.T. Khan was the Excise Clerk and Shri Shristi Narayan Jha was the Marketing Assistant and M/s. Anandeshwar Yarn Agencies were the agents for sale of the yarn. 3. On a visit by the Central Excise Officers to the Katai Mills revealed that whereas the bales of 32 count which were marked as Straight Reel (SR), were on opening found to contain cotton yarn Straight Reel (SR) hanks only, but other bales (3 bales of 2 count; 8 bales of 24 count; 28 bales of 2/10 count and 33 bales of 2/24 count) though marked on the face of the bales as SR, were found to actually contain cotton yarn in Cross Reel (CR) hanks of the same count. Shri S.N. Sharma, Authorised Signatory of the Assessee Company in his statement recorded o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the bales were marked as SR yarn, the same were found to contain CR hanks. So also was the case in respect of the goods found in the godown 5. Detailed investigations were conducted by the Officers and the Assessee Firm has been asked to explain as to why duty amounting to Rs. 23,27,099/- in respect of CR hanks, totally valued at Rs. 4,04,71,280/- should not be demanded from them and why the seized bales should not be confiscated and why penalty should not be imposed. The Assessee furnished the explanation. After careful consideration of the submissions made by the various Noticees, the ld. Commissioner held as indicated before. About the role of various persons/parties and their involvement in evasion, the ld. Commissioner held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nandeshwar Yarn Agencies, the ld. Consultant submitted that this was an independent firm and was acting on a commission of 1% and was not only a commission agent to the present Assessee Firm, but was purchasing yarn from a number of mills including the present assessee. Thus, he was doing the business in the normal course of trading and was not a person concerned with the removal of dutiable goods without payment of duty. The ld. Consultant, therefore, submitted that since Shri Shristi Narayan Jha and M/s. Anandeshwar Yarn Agencies had no role at all in the removal of the dutiable goods without payment of duty, therefore, no penalty should have been imposed on them and prayed that pre-deposit of penalty may be waived. 10. About Shri A.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Jha was the Excise Clerk of the Company maintaining the records. Shri A.T. Khan was the Sales Assistant and M/s. Anandeshwar Yarn Agency were the Agents in whose godown differently marked bales of cotton yarn were found. Thus, prima facie, every one of these 3 individuals and the Agencies Firm had a role assigned to them and the duties required of them to be performed. Looking to all the facts and circumstances of the case, we direct Shri S.N. Sharma and M/s. Anandeshwar Yarn Agencies to deposit Rs. 10,000/- (Rupees Ten thousand only) each. We also direct Shri Shristi Naryan Jha and Shri A.T. Khan to deposit a sum of Rs. 5,000/- (Rupees Five thousand only) each. These amounts should be deposited on or before 31st August, 1998 and complia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
