9911796707
TMI Blog2014 (2) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 26 of Central Excise Rules, 2002. Demand has been confirmed against the Applicant company for removal of manufactured goods namely Silico Manganese falling under Chapter sub-Heading 72.02 of CETA during the period 2005-06 to November, 2007. The said demand was confirmed on the basis of data which was recovered from the possession of the computer operator Shri Ajay Kr.Behara during the course of search of their factory premises. After de-coding the data contained in the said Pendrive, the department carried out further investigation by examining Shri Behara from whose possession the Pendrive was recovered about the authenticity of the said data and its nexus with the Appellant company. On comparison of the data contained in the said Pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon. The Ld. Advocate further submitted that basis of electric consumption cannot be adopted in the allegation of clandestine removal in view of the judgment of the Tribunal in R.A. Castings case. Further arguing for the Directors the Ld.Advocate has submitted that in absence of detailed allegation and discussion on the role of Directors in the alleged production and removal of goods clandestinely personal penalty under Rule 26 of Central Excise Rules, 2002 cannot be imposed in view of the series of judgements of this Tribunal. 3. The Ld. A.R. for the Revenue on the other hand submitted that the data relating to sale and purchase of goods maintained under the 'Tally Package' was de-coded with the user ID as 'Halal' and Password No.029 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctricity by the Applicant company wherein the consumption of electricity per M.T. varied from 3,800 units to 10,226 units against normal consumption of 4,500 to 5,000 units for production of 1 M.T. of Silico Manganese. 4. Heard both sides and perused the records. We find that the allegation against the Applicant company is manufacture and clearance of Silico Manganese from their factory for the period from 2005 to November, 2007 clandestinely without payment of appropriate duty. The demand is confirmed on the basis of evidences retrieved on the basis of data maintained by their computer operator Shri Ajay Kr. Behara, stored in an USB Pendrive which was recovered from one of the office table drawer during the course of search of office prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority that he has meticulously analyzed the data contained in the said Pendrive vis-`-vis the statutory records maintained by the Applicant in the daily stock register and arrived at a finding that the sales which were not reflected in the DSA had been removed without payment of duty from the factory. The Directors cannot absolve themselves totally against such clearances. We also do not see any merit in the argument of the Ld. Advocate for the Applicant that consumption of electricity cannot be made the basis for demanding of duty in view of the ratio of the R.A. Castings case. On the other hand we agree with the Ld.A.R. for the Revenue that the demand is not solely based on the un-explained high consumption of electricity in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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