9911796707
TMI Blog2015 (11) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... a demand of Rs. 66,20,706/- was issued. The details of the demand are indicated in Annexure B to the show cause notice. The case was adjudicated by the Commissioner vide the impugned order dated 10.3.2004. The Commissioner in his order confirmed the demands as under:- "ORDER 27. Therefore taking in to consideration all the facts & circumstances, I pass the following Order: (i) I confirm the Central Excise duty amounting to Rs. 28,78,138/- (Rupees Twenty Eight Lakhs Seventy Eight Thousand One Hundred Thirty Eight only) on MS scrap obtained from ship breaking manufactured & cleared clandestinely by M/s. A.K. Udyog, Nallasopara under first proviso to sub section (1) of Section 11A of Central Excise Act, 1944 as shown above for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3,00,000/- (Rupees Three Lakhs only) on Shri Narsing Das Agrawal, Partner of M/s. Maharashtra Sai Udyog & M/s. Vishwas Steel Limited, maternal uncle of Shri Amit Kumar Agrawal & Rs. 6,00,000/- (Rupees Six Lakhs only) on M/s. Maharashtra Sai Udyog for aiding and abetting the assessee & its Proprietor in their day-to-day working & also for receiving the MS scrap without duty paying documents & not recording the receipts, thereby facilitating the evasion of huge amount of Central Excise duty. However, I refrain from imposing penalty on M/s. Vishwas Steel Limited, Tarapur, Dist: Thane as no positive evidence has been brought in the SCN against them due to its closure. The impugned SCN is disposed off accordingly." 2. Further, the duty paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Central Excise, Mumbai-lll. As such the adjustment of Modvat credit against duty payable is not correct. 7.3 The adjudicating authority also allowed 10% deduction towards erecting and fitment for constructing the Ship's cabin crew etc by observing it as an accepted fact that entire ship of 5960 MT was not consisting of M.S. In this connection the adjudicator has not taken into consideration the allowance of 326.740 MT given for Firewood. Though he has observed that there is no documentary evidence to support the contention of the assessee that it contained 326.740 MT Firewood The duty on the Firewood is not demanded in the Show Cause Notice. 7.4 In view of the fact, it appeared that the adjudicating authority should have confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeal against the said order-in-original and the Commissioner (Appeals) vide order-in-appeal No. PKA/172/M-III/2002 dated 28.3.2002, dismissed the appeal for non-compliance of Section 35F of the Central Excise Act, 1944. The respondent-assessee then preferred an appeal with this Tribunal. This Tribunal, vide order No. CB/279-80/2002/WZB dated 13.11.2002, disposed of the appeal with the direction to the appellant to deposit the amount of Rs. 4.50 lakhs within a period of six weeks from the date of the order and if the amount is not paid within the time granted, the appeal will stand dismissed and the Commissioner's order under challenge will stand confirmed. The assessee has not paid the said amount. 4. The learned counsel for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand in respect of the said clearances amounting to Rs. 9,41,109/- has been arrived after extending the said benefit. Thus, we agree with the contention of the Revenue that this has resulted in the adjustment of the paid amount twice. We, therefore, order that the duty paid should be considered as Rs. 10,00,000/- + Rs. 6,10,337/- (Rs.17,50,525/- - Rs. 11,40,188/-) extending the said benefit, the net duty leviable will be Rs. 40,38,454/-. 8. The Revenue has also filed appeal on the grounds that modvat credit against payment of CVD cannot be extended as the same had been disallowed by order-in-original dated 9.10.2011. We have seen the said order-in-original. In the said order-in-original, the Revenue has already proposed recovery of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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