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TMI Blog2013 (7) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced an invoice bearing No. 578 issued by M/s Panther Ispat Udyog, Bokaro, Jharkhand to M/s Manoj Steels, Muzaffarnagar. The GR No. 201/2007-08 dated 27/8/07 had been issued by M/s Sangam Roadways, Bokaro. On inquiry with the driver Mohd. Akram, he in his statement recorded on that day, stated that the goods loaded in the truck had been loaded from the factory of M/s Savitri Ispat (India) Pvt. Ltd. at Durgapur and the documents had been provided from another factory M/s Bansal Ltd., Durgapur. However, the owner of the truck Shri Talib Hussain, also present in the truck, on being asked stated that his truck was attached to M/s Sambhal Guwahati Carrier to load the goods in return journey, that the goods in the truck had been loaded from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner vide order-in-original dated 19/2/09 by which the Assistant Commissioner holding that the goods seized from the truck had be cleared by M/s Savitri Ispat (India) Pvt. Ltd. and their Manager Shri Ramjatan Prasad Singh was also involved in this illicit clearance, besides confirmation of duty demand, imposed penalty of Rs. 1,03,898/- on M/s Savitri Ispat (India) Pvt. Ltd. under Rule 25 of Central Excise Rules, 2002 and another penalty of Rs. 15,000/- for various violations under Rule 27 of the Central Excise Rules. Beside this, penalty of Rs. 1,03,898/- was imposed on Shri Ramjatat Prasad Singh under Rule 26 of the Central Excise Rules. Penalties were imposed on other notices also, but in these appeals we are not concerned with the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasised that though the owner of the truck Shri Talib Hussain had mentioned that the goods had been loaded from the factory of M/s Saraswati Steel Ltd., on inquiry by the Jurisdictional Assistant Commissioner it was found that there was no such factory, that in view of this, the statement of Mohd. Akram becomes significant who has stated that the goods, in question, had been loaded from the factory of M/s Savitri Ispat (India) Pvt. Ltd. which was an existing unit, that the statement of Mohd. Akram is corroborated by the statement of Shri Ajay Kumar Garg of M/s Panther Ispat Udyog whose invoice issued to M/s Manoj Steels has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Garg of M/s Panther Ispat Udyog, a dealer. Though the truck owner Shri Talib Hussain, also present in the truck, in his statement had stated that the goods found in the truck had been loaded from the factory of M/s Saraswati Steels Ltd., Industrial Area, Durgapur, there is no dispute that on inquiry by the Jurisdictional Central Excise authorities it had been found that there is no such factory. In view of this, it has to be held that the statement of Shri Talib Hussain in this regard is false. On going through the statement of Mohd. Akram given on the spot, I am of the view that same is his spontaneous statement and the person giving the statement being a simple illiterate person could have no reason to give a false statement. I also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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