9911796707
TMI Blog2015 (12) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicants were maintaining two parallel Form IV register and the stock shown in both the register and entries of imported goods were also wrongly made. In the remand matter this Tribunal has categorically stated to follow the FIFO principle, however applicant has not done anything to comply with the direction of the Tribunal. In view of this position it is clear that the entire goods lost in fire is indeed imported material and when it is so, demand of entire custom duty, excise duty is sustainable in toto. - Decided against assessee. - Application No. E/STAY/95414/14-MUM, E/STAY/92880/14-MUM, C/STAY/97230/14-MUM & C/STAY/92879/14-MUM In Appeal No. E/86981/14-MUM, E/85397/14-MUM, C/86140/14-MUM, C/85396/14-MUM - - - Dated:- 23-3-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was called for hearing letter for adjournment was produced seeking adjournment on the ground that the dealing person is not feeling well there for he will not be able to attend the hearing. Ongoing through the records, we find that this matter has been listed earlier on 18/11/2014, 3/2/2015 however on 3/2/2015 Counsel of the appellant Shri. S.N. Kapoor appeared and argued the said application in length. The bench has directed the appellant to produce certain records such as Form IV, Register for April/May/June 2006, documents submitted to surveyor, details of the goods salvaged and sold later on and matter was listed on 24/2/2015. On that date applicant sought an adjournment. In the interest of justice though the more than three adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal penalties of equal amount of the said duty were also imposed on authorised signatory namely Shri. Shelly Agrawal under Section 114A of Custom Act, 1962 and Rule 26 of Central Excise Rules, 2002. Applicant filed appeal against the said order before this Tribunal wherein this Tribunal vide order No. A/114-117/2012/CSTB/C-I dated 30/1/2012 had remanded the matter to the adjudicating authority to pass a fresh order after verifying the fact on the basis of First In First Out (FIFO) principle by which it can be ascertained that whether the loss due to fire is in respect of indigenous material or imported material. In the denovo adjudication, adjudicating authority vide order-in-original dated 21/102013, after considering the direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods which lost in fire is imported or indigenous. This Tribunal with specific direction that after FIFO principle is followed then the actual position of nature of material loss in fire can be ascertained and therefore remanded the matter to the adjudicating authority. However, applicant before adjudicating authority not submitted details on FIFO principle but only submitted a copy of Form-IV register which was found by the Ld. Adjudicating authority as manipulated one because they were maintaining parallel Form- IV registers and there was serious variations between two Form -IV register therefore analysis of the record and manipulation clearly coming out from the records. The adjudicating authority has correctly held that loss of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was also at fault in not intimating the department about the occurrence of fire, which amounts to suppression of facts from the department and the same was only intimated to the department in December, 2008, that too, when a query was raised about the discrepancy in the opening and closing balance of the waste paper declared in the monthly ER-6 Retunrs. Therefore, the appellant is also guilty of suppression of facts in the matter. A reasonable resolution of dispute would lie in determining the quantity of imported and indigenous waste paper available on 1/5/2008 by taking into account the receipt and its use based on FIFO principle as mentioned above. Therefore, the matter needs to be remanded back to the adjudicating authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
