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TMI Blog2011 (2) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... , a USB storage device was recovered - Held that :- the Appellant s reconciliation statement dated 1.1.2010 explaining that the entries in the data retrieved from USB storage device are reflected in the books of accounts of the Appellant had been received by the Commissioner but the same was not considered by him. The impugned order, therefore, is vitiated due to denial of natural justice - The same is set aside - The matter is remanded to the Commissioner for de novo adjudication after considering their plea that the data retrieved from USB storage device is reflected in their statutory records - The appeal and the stay application stand disposed of as above. X X X X Extracts X X X X X X X X Extracts X X X X ..... r s premises and (d) residence of Shri Hari Om Goyal. From the premises at B-5/10, Model Town, Delhi-9, where testing, affixing of brand name and packing takes place, a computer CPU installed in the premises was recovered and from Shri Manish Gupta, Accountant of the Company, a USB storage device was recovered. The printout of the data stored in USB storage device was obtained in presence of Shri Manish Gupta and panch witnesses and the same was resumed. The excisable goods found in the premises were detained and unaccounted cash of Rs.5,00,000/- found was placed under seizure . In the premises of the Appellant at 1/778, Nicholson Road, Kashmere Gate, Delhi-6, which was being used as storage place, the goods collectively valued at Rs.84,61, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details of purchase of loose unbranded auto parts received without any bills and sales of the branded auto parts without bills, that total purchase during 1/8/07 to 16.08.2007 period, as shown in the purchase register maintained in the USB storage device recovered from him was Rs.57,85,187/- and total sale of auto parts, as per the details retrieved from USB storage device during 1.8.07 to 16.08.07 were Rs.74,04,398/-, that Appellant Company s sale during 2006-07 were Rs.4 Crores to Rs.5 Crores and that the sales during the current financial year were Rs.2 Crores to Rs.2.5 Crores. Shri Deepak Goyal in his statement dated 24.08.2007 admitted that he was looking after the office administration and sales of the Appellant Company even though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orth Rs.2.25 Crores and on this basis, duty evaded during 2006-2007 and 2007-2008 was Rs.57,12,000/- and Rs.44,91,888/- respectively, a show cause notice dated 22.5.2008 was issued to the Appellant Company, and others for (a) recovery from the Appellant company, allegedly short paid duty amounting to Rs.1,01,03,888/- (Rs.57,12,000 + Rs.44,91,888/-) in respect of clearnces during period from 1.4.006 to 15.3.2008, along with interest on this duty under Section 11 AB of Central Excise Act, 1944; (b) recovery of short paid duty amounting toRs.5,162/- on the goods seized from the shop at M/s. Friends Sales Corporation and duty amounting to Rs.25,566/- on the basis of kachcha slips recovered from M/s. Friends Sales Corporation, along with int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29.11.2010, the following submissions were made:- 4.1 Mrs. S. Jaina, Advocate, the learned Counsel for the Appellant pleaded that all the relied upon documents were not supplied to the appellant despite several requests, that though such a plea was made before the Commissioner at the time of hearing on 29.12.2009, the Commissioner in the impugned order has not recorded the same, that the Appellant at the time of personal hearing had asked for a few days time to submit documentary evidence in respect of the entries recorded in USB storage device to show that the same are reflected in the books of accounts and had submitted a reconciliation statements on 1.10.2010 by speed post but the Commissioner passed the order on 30.12.2009 without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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