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TMI Blog2015 (12) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of the machines had been broken and the same were being operated, as also not disputed. It is also a fact that when the stock taking of the stock of the finished goods was conducted, there was huge shortage in the stock of the finished cigarettes on which the duty involved was ₹ 62,42,566/-. The proprietor Shri Sudhir Kapoor who came in the morning also accepted the shortage. In these circumstances, we are of the prima facie view that even if the relied upon documents are not supplied, the non-supply of relied upon documents has not vitiated the proceedings. - this is not the case of total waiver - Partial stay granted. - Stay Application No. E/Stay/54176/2014 in Appeal No. E/53730/2014-EX [DB] - Stay Order No. 51811/2015 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking advantage of darkness. The officers therefore, started the generator in presence of the punch witnesses and it was found that the unit was manufacturing cigarettes by breaking seals of machines. Shri Sudhir Kapoor, the proprietor of the appellant unit, was called and he reached in the factory in the morning at 08.00 hours on 3/10/2002 and produced Central Excise records. The stock taking of the packed cigarettes was done and the shortage in the stock of finished and packed cigarettes was found viz.-a.-viz., the compliance recorded in the RG-1 Register. The duty involved on the finished cigarettes found short was ₹ 62, 42,566/- There were also loose cigarettes lying on the manufacturing floor and total duty involved on the loos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant under their letter dated 25/5/2013 had requested the department for supply of relied upon documents, the same have not been supplied; that on account of non-supply of relied upon documents, the appellant could not submit reply to the show cause notice ; that the matter has been adjudicated by the Commissioner without hearing the appellant and as such the order passed by the Commissioner is an ex-parte order; that the hearing notice was not received as the appellants factory is closed since March, 2013; that the details of dispatch of departments letters to the Appellant mentioned in para 14 of the impugned order confirm only delivery of the letter at Kosi Kalan Sub post office and not the delivery to the appellant; that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M., during day time ; that every day in the evening, at 6.00 P.M. the machines used to be sealed by the Jurisdictional Central Excise Officers; that at the mid-night of Second and Third October, 2012, at 12.30 A.M. when the officers visited the unit, the unit was found to be functioning as generator was running; that as soon as the Central Excise Officers entered the factory, all the labourers including, authorized signatory ran away after switching off the generators; that when the officers inspected the factory after switch on the generators and lights and it was found that machines were being operated and the seals had been broken; that in any case, in these circumstances of the case, the non-supply of panchnama statements, etc, would no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the non-supply of relied upon documents has not vitiated the proceedings. Moreover, the acknowledgment regarding the receipt of the show cause notice placed on record by the department indicates that the show cause notices were served along with the relied upon documents, and therefore, the appellants plea that they have not received the relied upon documents along with show cause notices cannot be accepted at face value. We are, therefore, of the view that this is not the case of total waiver. The appellant are, therefore, directed to deposit an amount of ₹ 25 lakhs within a period of 12 weeks. 7. Compliance is to be reported on 14/7/2015. On deposit of this amount within the stipulated period, the requirement of pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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