9911796707
TMI Blog2013 (10) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants, nor there is any adjournment application. 2. Adjudication was made when Revenue found that 1733.90 M.T. of crude palm imported by the appellant M/s. Kesar Soap Mills availing concessional rate of duty under Notification No. 81/202-Cus dated 1.3.202 as amended by notification No. 25/2004-Cus dated 16.10.204 was not used for manufacture of soap. The duty foregone was called for restorati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e found proving that no manufacture was done by the appellants. The evidence gathered proved that DGCI on investigation on 15.2.2005 found that no machine was available for manufacture of soap nor any raw material or finished goods existed. So also, that one Shri Subhash Kumar, partner of the appellant M/s. Kesar Soap Mills was running a soap factory under the name and style of Tripti Soap & Chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above said facts, it is concluded that: (i) The noticee did not have infrastructure to manufacture soap. They did not ever obtained registration/NOC from DIC Sangrur and PCB, Sangrur. (ii) The noticee prepared bogus records to show production and sale of washing soap without preparing Cash Book/Ledgre in respect of the business of firm for the period 2004-05. (iii) The noticee No. 1 violated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962 read with Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. (v) The noticee No. 1 is liable to pay interest on delayed payment as per provisions of Section 28-AB of the Customs Act, 1962. (vi) The noticee have wilfully misstated the facts before the department regarding use of CPO. They suppressed the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers and can impose penalty. (viii) The Noticee No.1 is liable for penal action under Section 112 of the Customs Act, 1962. (ix) The Noticee No.1 is also liable for penal action under section 114-A of the Customs Act, 1962 for misrepresenting the facts to misuse the facility of concessional rate of duty and short payment the same, provided where any penalty is levied under this Section, no pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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