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TMI Blog2002 (5) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... d premises of their few customers were searched on 30-3-1998. During the course of search of factory following evidences about evasion of duty were gathered and recorded in Panchanama. 4. A. Use of third stenter having 3 chambers, without declaring to the Dept. A. Use of third stenter having 3 chambers, without declaring to the Dept. B. Seizure of private note pads/books etc. containing details of actual production of the applicant, grey fabrics received for processing etc. 2 private note books viz. Samrat Deluxe Duplicate Book and Deep Jyot Duplicate and Triplicate contained details of processed fabrics cleared by the applicant, which revealed that applicant suppressed the production and clearance of processed fabrics during February and March 98, of 33,43,122.25 LM involving duty of Rs. 86,92,118/-. C. Unaccounted stock of 67,711.50 LM of fully processed fabrics worth Rs. 10,09,679/- was found and seized. D. Unaccounted stock of (without lot numbers) 4505 pieces of grey/semi-processed fabrics worth Rs. 54,87,090/- was found and seized. E. Seizure of 76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormed that fabrics had to go through the stenter for 3 to 4 times for different processes; he also produced record being maintained by the Dyeing master supporting his statement. 9. Applicant paid Rs. 2,00,000/- towards duty evaded, on 26, 27, 28, 29-8-1998 through PLA. Various merchants paid, in total amount of Rs. 10,33,536/- (out of 25,49,634/- payable), involved on fabrics received by them without payment of duty. 10. Applicant had given annexure in sealed cover explaining the basis of duty being admitted as payable. In the sealed cover, stand taken by Shri Harihar Gandhi in his statement dt. 12-9-1998, was reiterated. It was clarified that the two private notebooks reflected the gross production; fabrics had to pass through stenter 3 or 4 times before completion of production to arrive at net production, total meterage as per the two private notebooks was divided by 3.5 and on that basis duty payable was worked out. Duty was worked out at 12.8% against 20% demanded in SCN. 11. Commissioner of Central Excise, Surat-I offered comments on sealed cover content vide report dt. 27-4-2001. It was indicated that stand taken by the applicant was not correct in view of various evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs, Pune against interim Order passed by the Hon ble Settlement Commission, Addl./Bench, Bombay in respect of M/s. Sai Impex. The issue involved in the Writ Petition is whether the Settlement Commission has jurisdiction to entertain an application in respect of goods which are not declared in the B/E and the Hon ble Bombay High Court has stayed the order of the Settlement Commission holding the prima facie view that the Settlement Commission has no jurisdiction. 3. Our clients are seeking settlement of a case in respect of goods alleged to have been cleared clandestinely and not recorded in the RT-12 Returns filed by our clients. The provisions of Clause (a) to the first proviso of Section 32D(1) of the Central Excise Act, 1944 are in pari materia with the provisions of Clause (a) of the first proviso to Section 127B of the Customs Act, 1962. Therefore, in view of the Hon ble Madras High Court judgment and the pending Writ Petition filed by the Commissioner of Customs, Pune had already admitted and stayed by the Hon ble Bombay High Court, our client s application would fall outside the jurisdiction of this Hon ble Settlement Commission in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all decide whether to allow the application to be proceeded with before it or to reject it (a) on the basis of the material contained in the report of the Commissioner and (b) having regard to the nature and circumstances of the case or the complexity of the investigation involved therein. What did the Parliament mean thereby ? For ascertaining their meaning and purport, one has to turn to the purposes underlying the enactment as a whole. It is neither possible nor advisable to seek to lay down exhaustively the several situations in which the Commission would decide to allow the application to be proceeded with or in which the application has to be rejected. A case may be a complex one, it may involve prolonged or cumbersome investigation. Another situation may be where having regard to the nature of the case and other circumstances, the Commission may feel, in the interest of the Revenue and in the interest of justice, that it is better to give a quietus to the case once for all instead of allowing it to be fought through the usual channels. The decision has to be taken by the Commission having regard to all the facts and circumstances before it, in the light of the object, purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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