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TMI Blog2015 (5) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... case for full waiver of the predeposit at this stage. - Partial Stay granted. - SP-70093-70096, 70007, 80141 & 70137/13, Ex. Appeal No. 70135-70138, 70178, 72098 & 70035/13 - - - Dated:- 3-12-2014 - D M Misra, Member (J) And I P Lal, Member (T),JJ. For the Appellants : Shri S C Jana, Consultant for the Applicant Nos. (iv) (v), Shri B N Chattopadhyay, Consultant for the Applicant Nos. (i), (ii) (iii), Shri N K Chowdhury, Adv. of the Applicant No. (vii) Shri Ankit Kanoria, Adv. for the Applicant No. (vi) For the Respondent : Shri K Chowdhury, Supdt. (AR) ORDER Per: I P Lal: These applications are filed seeking waiver of predeposit of duty of ₹ 1.16 Crores and equal amount of penalty imposed under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med that these details are about removal of finished goods. Besides, the scrutiny of the private records, revealed that about 741 consignments of raw materials, were procured by the Applicant Firm, but only 17 consignments were reflected in their RG 23A Part I Register. On the basis of the further investigation carried out by the Officers, the duty evasion against M/s Lakhotia Metalizers Pvt. Ltd. was quantified to the tune of ₹ 1,16,92,418/- . The ld. Consultant for the Applicants, has submitted that out of 919 consignments of the finished goods alleged to have been cleared without payment of duty, in case of 58 consignments, removal was under the cover of Central Excise Invoices, in respect of few clearances, there was double entrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Invoices. It is his contention that being a trader, M/s Flex Alloys Pvt. Ltd. was not required to have respective Central Excise Invoices issued and therefore, the charges of abetment against the Applicant, Shri Sarad Jhunjhunwala, is not sustainable. 2.4 The ld. Advocate, Shri N. K. Chowdhury, appearing for Shri Rajeev Goenka, Director of M/s Purva Fexipack Pvt. Ltd., submitted that the Applicant, M/s Purba Flexipack Ltd. is engaged in the trading of polyester films from M/s S.R.F. Ltd.. The penalty is imposed on them merely as from their premises, some papers/slips were recovered, wherein the abbreviation S.R. has been mentioned. The Department considered that the materials under these slips were supplied without proper docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd, and receipt of finished goods from them without cover of any proper documents. 4. After hearing from both sides for some time, we find that in the present case, the duty evasion by M/s Lakhotia Metalizers Pvt. Ltd. and M/s A. B. Polymers, has been quantified from the records recovered from their premises. In the present case, the ld.Commissioner has found that other Applicants were involved in aiding/abetting the impugned duty evasion. On the other hand, it has been pleaded by the said Applicants, that there is no evidence to support the contention of the revenue that they abetted the duty evasion by M/s Lakhotia Metelizers Pvt. Ltd. We find that the case is based on appreciation of evidence produced by both the sides, which woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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