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TMI Blog2015 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... the material which was relied upon by the Commissioner in his order. It is for this reason that some of the discussion from the order of the Commissioner is extracted as well - Decision of tribunal reversed - Demand confirmed - Decided in favor of revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ous invoices showing much lower quantities/value than the actual? The findings on this issue were based on the statements of the aforesaid two persons accepting the two bogus and dummy firms and on that basis it was concluded that the goods were cleared on fictitious invoices showing lower quantities and value. Another relevant issue framed was issue No. IV, namely, whether M/s. Satyam Technocast could not be considered to be the manufacturer of excisable goods which are alleged in the show cause notice to have been manufactured by them? The defence of M/s. Tecnocast was that they were only the traders of hardware items. This defence has not again been accepted on the basis of statements of the aforesaid two persons and the finding arrive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Satyam Technocast merged in such a way during the period relevant to this show cause notice that both these units are inseparable and the clearances made by both these units have to be clubbed on the ground that both these units belong to the same person i.e. Shri Somesh Malik during the relevant period. The facts and figures of this case establish that these units did not have separate legal entity even though M/s. Pioneer Hardware Industries was a partnership firm till 16-07-2001 with Shri Somesh Malik (Proprietor of M/s. Satyam Technocast) evidence ownership interest in the partnership and also managing all its affairs during the period relevant to the instant SCN." The last issue i.e. issue NO.XI pertains to the duplication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dware : Rs.3,02,325/- (ii) 33 invoices of M/s. Pioneer Hard. Ind. : Rs.7,32,055/- Total : Rs.10,34,380/- Clearance value after deducting duplications (a-b) : Rs.1,96,80,254/- Total clearance value for 2001-02 (I+H) : Rs.2,66,70,256/- Duty Liability for 2001-02: (a) for first 100 lakhs : Nil (as per Not. No. 08/2001) (b) On rest : Rs.1,66,70,256/- VALUE ON WHICH DUTY IS TO BE CHARGED: Cum-duty value-Permissible deduction / 1 + rate of duty = 1,66,70,256/- 1.16 = ₹ 1,43,70,910/- Duty to be recovered (2001-02) ₹ 1,43,70,910/- X 16% = 22,99,346 (a) Total clearance (OE + DN + Alpa + Sat) : Rs.1,35,92,817/- (b) Duplication: (i) 5 invoices in the name of M/s. Alpa Hardware : Rs.57,446 (ii) 28 invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods shall be cleared for home consumption only after payment of Central Excise duty as due payable on the date on such clearance. I also impose a penalty of ₹ 1,00,000 (Rs.One lakh) on M/s. Satyam technocast through its proprietor Shri Somesh Malik. (c) I confirm the demand of duty of ₹ 27,47,267 (Rupees Twenty seven lakh forty seven thousand two hundred and sixty seven only), as against M/s. Satyam Technocast and Shri Somesh Malik jointly, under section 11 A of the Central Excise Act, 1944, alongwith interest under Section 11 AB of the said Act. I also impose a penalty equal to the amount of duty confirmed, on them under section 11 AC of the said Central Excise Act, 1944." Both the respondents filed appeals be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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