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TMI Blog2015 (9) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appellants is set aside. The amount deposited during investigation or pendency of appeal should be refunded forthwith, with interest as per Rules, within a period of 45 days from the date of receipt of a copy of this order. - Appeal No. E/1644, 1645 & 1940/10 - Final Order Nos. A/2208-2210/2015-WZB/SMB - Dated:- 19-12-2014 - Anil Choudhary, Member (J),J. For the Appellant : Shri C S Biradar, Shri V N Ansurkar Ms Kirti Udassen, Advs For the Respondent : Shri Ashutosh Nath, Asst Commr (AR) ORDER Per: Anil Choudhary: These appeals are directed against Order-in-Original No. 06/CSP (06) COMMR/RGD/10-11 dated 06.08.2010 passed by the Commissioner of Central Excise, Raigad. 2. The brief facts of the case are that M/s Uday Chemexpo, M/s. Vighnesh Chemicals and M/s Yogendra Chemical Industries have claimed rebate of Central Excise duty from Office of Maritime Commissioner, Raigad under Rule 18 of Central Excise (No.2) Rules, 2001 Central Excise Rules, 2002 during the period August, 2002 to November, 2003 and the same have been sanctioned and paid to them during April, 2004 as under: Sr. No. Name of the Party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held with Progressive Co-Op. Bank Ltd., Kalbadevi Branch wherein the amount of ₹ 8,22,290/- was deposited on the strength of pay order issued by HSBC Bank. On scrutiny of the documents submitted by the bank it was revealed that M/s Shreeji Traders was a proprietary firm engaged in the trading of Iron and Steel articles, whose proprietor was Shri Hemant Patel having office at Masjid (East), Mumbai - 400 009. However, the records of the firm were kept in go-down situated at Ghatkopar, Mumbai. 4.1 The statement of Shri Hemant Patel was recorded on 22.08.2007 wherein he inter-alia, stated that the said firm was closed in the year 2004 and all purchases were from traders, sales were also to traders, and the said firm was not a registered dealer under Central Excise. He further stated that the firm was started in the year 1997, had current account with Corporation Bank, Kalbadevi Branch. However, the same was closed and new account was opened in the month of June, 2003 in Progressive Co-op Bank Ltd., Kalbadevi Branch, which was also closed in April 2005 after the closer of the said firm. The bank account statement of the said account shows the transaction history of the said ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khopoli for which he handed over cash of ₹ 9,23,683/- on 24.9.2003 to Shri Gordia after deducting his commission of ₹ 16,453/-. 4.2 The statement of Shri Hemant Patel was recorded on 28.07.2007, wherein he reiterated the contents of statement dated 22.08.2007. He further stated that on 22.09.2003 there was a debit of ₹ 8,23,112.19 from M/s Vignesh Chemicals. Said transaction was effected through broker Shri Haresh Gordia, who instructed him to hand over the cash amount to the person, who handed over the aforesaid pay order. Accordingly, he had taken the said pay order from the said person and handed over the cash to him after deducting his commission and this transaction was adjusted by issuing bogus sales bill in the name of M/s Ruby Engineering. Shri Patel further admitted that the amount of ₹ 9,40,136/- was received from M/s Yogendra Chem. Industries. The said transactions was also effected through Shri Haresh Gordia and the amount in cash were handed over to Shri Haresh Gordia and the said cash amount was adjusted by issuing bogus sales bill in the name of M/s Encore Developers, Khopoli. Thereafter, Shri Hemant Patel, Proprietor of M/s Shreeji Trader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ueried about the person behind the firms M/s Ruby Engineering and M/s Encore Developers. However Shri Manohar Vasudev Date could not explain about Shri Rakesh. 7. Shri Hemant Patel, Shri Haresh Gordia and Shri Manohar Sunil Date, (the noticees at serial number 4, 5 and 6 respectively in show-cause notice) were required to show-cause as to why: (a) Penalty should not be imposed on them under Rule 26 Rule 27 of Central Excise Rules, 2002. (b) The amount of ₹ 20,00,000/- (Rs. Twenty Lakhs) recovered from Shri Hemant Patel of M/s Shreeji Traders, should not be appropriated against the dues demanded as above. 8.1 Learned Advocate appearing for Shri Hemant Patel referred to the defence in letter dated 12.08.2009 their submission during personal hearing dated 23.03.2010 and further submitted that the noticee had issued invoices in September, 2003 without physically sending the goods and the show-cause notice issued is time-barred. Further, the invoices were issued for ₹ 17.02 lakhs and hence the amount of ₹ 20 lakhs deposited by the noticee be refunded to them. Also, in view of the judgement of Punjab Haryana High Court in the case of M/s Hari Concast ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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