9911796707
TMI Blog2002 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 filed by Shri Sukvinder Singh, Prop of M/s. S.K. Traders. 2. The applicant who was engaged in the manufacture of M.S. CTD, Bars, indulged in evasion of Central Excise duty by using parallel set of invoices. The said invoices were destroyed when the goods reached the destination. The applicant used to despatch the goods in the name of its trading firm namely M/s. S.K. Traders. The Central Excise Officers of Ahmedabad-II, Commissionerate carried out the searches of applicant s premises and also that of the said trading firm on 14-09-2000. The officers also searched the premises of the dealers of the applicant on 14-09-2000. On the basis of the investigation carried out a show cause notice No. V/72/15-46/OA/2000, dt. 14-2-2001 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de his Misc. application filed on 24-09-2001, requested for instalment facility for payment of the admitted duty liability. The applicant was directed on 18-10-2001 to pay the admitted duty liability which was not paid within 30 days along with 18% interest. Since the applicant did not comply with the directions, the application was posted for final hearing on 11-2-2002. At the time of the hearing the applicant submitted that he had already paid Rs. 3,02,000/- and requested for 60 days time to pay balance amount of Rs. 3,73,742/-. The Commission vide order No. 17/2002 dt. 18-2-2002 directed the Revenue to calculate 18% interest on delayed payment and directed the applicant to pay Rs. 2 lac within 30 days from receipt of the order and the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01-2002 29-1-2002 25,000 35,508.28 002/2001-2002 6-2-2002 50,000 3,258.45 003/2001-2002 7-2-2002 70,000 903.56 004/2001-2002 8-2-2002 1,00,000 266.66 005/2001-2002 9-2-2002 57,000 217.35 Total 3,02,000 40,154.30 10. It was further submitted that the Commission vide its Order No. 17/C.Ex./2002 dated 18th February 2002 directed the applicant to pay the balance admitted duty liability of Rs. 3,73,742/- in two instalments i.e. Rs. 2,00,000/- within 30 days from the date of receipt of the said order and the balance along with interest on delayed payments to be paid within the next 30 days. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out that the Revenue neither appeared on the date of final hearing nor bothered to communicate the reason for their absence to the Commission. 15. As discussed supra, the applicant has admitted the entire amount as shown in the Show Cause Notice. However, it is observed that the applicant did not follow the directions of the Commission to make the admitted duty liability in time although the Commission has taken into consideration the financial constraints of the applicant and granted instalment facilities to the extent possible. 16. In this view of the matter, the Commission lays down the following terms of settlement under sub-section (7) of Section 32F of the Central Excise Act, 1944 :- Duty of Excise The Commission finds tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
