9911796707
TMI Blog2013 (12) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mrs. Archana Wadhwa : All these petitions are disposed of by a common order as they arise out of same impugned orders of the Commissioner vide which he has confirmed demands against all the appellants and had imposed penalties as detailed below:- Sl. No. Appeal No. Name of the Appellant Amount Demanded (Rs.) For the period 1. E/3937/2010 Tamil Nadu Tobacco co. Ltd., Salem 2,09,46,537 Feb 1989 to Mar 1992 2. E/3965/2010 Chinar Cigarettes Ltd., Bharatpur -- Jan 1989 3. E/3963/2010 Marketing Exchange (I) Ltd., Guntur 14,92,05,960 Feb 1989 to Mar 1992 4. E/3678/2010 Kanpur Cigarettes Ltd., Kanpur 4,12,05,941 May 1991 to Sep 1991 5. E/3397/2010 M.P. Tobacco Company, Durg 5,59,84,047 Feb 1989 to Mar 1992 6. E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintained. It was also found that such invoices were being discounted through banks and other financial institutions after they were being accepted by M/s. GTC. The same was also entered in the Bill Acceptance Register of M/s. GTC. The records revealed that the invoices bearing the same serial numbers had been discounted by M/s. GTC through banks and other financial institutions and the bank payment vouchers were supported by documents like invoices duly signed by the authorised signatories of the franchise units and also certified by the authorised signatories of M/s. GTC. The original invoices were supported by the original gate pass whereas the other invoices of identical serial numbers were supported by photocopy of the same central e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the shape of statements or documentary evidences and clarifications, the Revenue entertained the view that the franchise units were engaged in clandestine activities and were despatching the cigarettes without payment of duty to M/s. GTC under the cover of same serial numbered invoices which was used for the first time for removal of cigarettes on payment of duty. Accordingly, proceedings were initiated against them resulting in passing of the present impugned orders. 6. We have heard Shri L.P. Asthana, Ms. Nisha Bagchi, Ms. Sujata Shirolkar, and Ms. T. Pongener, Ld. Counsels for the petitioners and Shri V.P. Batra and Shri Promod Kumar, Ld. Departmental Representatives for Revenue. 7. It stands argued before us by the appellants that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... papers, one of the main raw-materials to be used for manufacture of cigarettes which was supplied against cash in a clandestine manner by M/s.Pamwi Tissues. By drawing our attention to the statements of various authorised representative of the banks, he submits that the appellants plea of bank discounting facility for arranging the finances cannot be accepted as the banks are paying to M/s. GTC only against the invoices which established beyond doubt that the goods mentioned in the said invoices have actually been sold by the seller and have been received by the buyer. Further, attacking the arguments of the advocate, he submits that some of the invoices having the same serial numbers, but the bill amounts are different. 9. At this stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Section 35F of the Central Excise Act, 1944. Accordingly, after weighing the merits of the case including the financial difficulties expressed in some of the cases, we are of the view that all the appellants should deposit 25% of duty amounts confirmed against them. Wherever there is no duty confirmation and only penalties have been imposed, the appellants shall deposit 25% of the total amount of penalty imposed on each one of them. The said directed deposits are required to be made within a period of 10 weeks and report compliance by 03.02.2014 subject to which the pre-deposit of balance amounts of duties and penalties would be dispensed with and its recovery shall stayed remain during the pendency of the appeals. 5. All the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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