9911796707
TMI Blog2015 (1) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 read with Rule 25 of the Central Excise Rules, 2002. In addition, penalty of Rs. 20,000/- stand imposed against Shri Manoj Kumar Jain, Director and Shri Lalji Dubey, Manager of the Ganapati Rolling Mills in terms of Rule 26 of Central Excise Rules, 2002. 2. As per facts on record, M/s. Ganapati Rolling Mills (hereinafter referred to as appellant) is engaged in the manufacture of copper wire rods falling under Chapter 74 of the first schedule of Central Excise Tariff Act 1985. Their factory was visited by the Central Excise officers on 20.2.2004 and certain excesses and shortages were detected. The final product as also the raw materials totally valued at about Rs. 93 lakhs was found to be unaccounted in statutory records. Excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 104. However, he was again called on 5.3.04, and his statement was recorded confirming the contents of panchnama as also his earlier statement dated 20.2.04 to be correct statement. 5. Further statement of Shri Raghunandan Aggarwal, authorised signatory of the appellant was recorded on 10.3.2004 admitting that he was making entries in the accounts on the directions of the Director of the appellant and subsequent to the search, he was called and made to write excise records up to the date of search so as to balance the stock. 6. Statement of Shri Manoj Kumar Jain, Director was recorded on 7.4.04, agreeing with the statement of Shri Lalji Dubey and of Shri Raghunandan Aggarwal. He also undertook to deposit Rs. 5 lakhs which was subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement of Shri Dubey as also about the codes written in the said statement. They also agreed that the said papers contain records of 38 coils which were sent to M/s.Vardhman Cables without papers. 10. Shri Manoj Kumar Jain, Director of the company was again summoned on 19.11.08 to clarify on the retraction sent by him on 8.4.2004. During the interrogation he was shown his own statement as also the statement of Shri Lalji Dubey and that of Shri Raghunandan Aggarwal. After going through the said statement, he deposed the same were factual and correct reflection and he withdrew his retraction. He again admitted the contents of the above statement to be true. 11. Inasmuch as the clearances mentioned on the said documents were not a par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the persons have given inculpatory statements, retracted the same and again when called for admitted the fact of clandestine removal. As such, all the statements are corroborative to each Other and the Revenue cannot be expected to establish its case by mathematical precisions. 15. After carefully considering the submissions made by both the sides and after going through impugned orders, I note that on the date of visit of the officers in the appellants factory, there were admitted excesses and shortages being of near about Rs. one crore of value of the materials.The recovery of loose papers led the revenue to believe that the appellant was indulging in clandestine activities. The subsequent development of the recording of all statements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initial statement, admitted having received the goods without payment of duty. No doubt the outcome of cross examination has to be given due importance but keeping in view the overall facts and circumstances of the case including the fact of alleged excess and shortages detected at the time of visit of officers, and the fact of deposit of duty, has to be taken into consideration which lead only to one and one fact of clandestine removal of the appellants final product. In this connection, Hon'ble Supreme Court's decision in the case of CCE, Mumbai vs. Kalvert Foods India Pvt. Ltd. [2011 (270) ELT 643 (SC)] can be referred to. 17. In view of the foregoing, I find no merits in the appeal of M/s.Ganapati Rolling Mills . Further, inas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
