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TMI Blog2015 (3) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) can also not be considered. - Settlement Application Nos. 1042-1044/2014 in File No. C-496/CE/2014-SC(KB) - Final Order No. F-450/CE/2015-SC(KB)-Rej - Dated:- 17-3-2015 - Shri Karan K. Sharma, Vice-Chairman and C. Dube, Member Shri Anjan Dasgupta, Advocate, for the Assessee. Shri N.N. Mondal, Assistant Commissioner (A/E) and K.S. Chakrabarti, Superintendent, C.E. (A/E), for the Department. ORDER This order concerns of three Settlement Application Nos. 1042 to 1044/2014 filed by M/s. Asansol Alloys Pvt. Ltd. having their factory at Nakrajoria, P.O. - Salanpur, Burdwan - 713 357 and office at Nakrajoria, P.O. - Salanpur, Burdwan - 713 357 (hereinafter referred to as the applicant ), Shri Joginder Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty of excise amounting to ₹ 4,00,915/- (including Central Excise duty to the tune of ₹ 3,89,238/-, Education Cess to the tune of ₹ 7,785/- and Secondary Higher Education Cess of ₹ 3,895/-) by the co-applicant No. 2 in his statement dated 5-9-2013. 3.1 The co-applicant No. 1, in his statement dated 9-9-2013 also accepted the shortage of 64.783 MT of Silico Manganese and also that the shortage had occurred due to removal of finished goods without payment of Central Excise duty. He also accepted the duty liability. 3.2 Having admitted the shortage of 64.873 MT of Silico Manganese, the applicant voluntarily submitted an account payee cheque Bearing No. 371374, dated 20-9-2013 for ₹ 4,00, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Officers and stated that on the day of search, the quantity in DSA was 238.723 MTs and the total stock of final product was also 238.723 MTs. The applicant submitted that they have never cleared their finished product without payment of Central Excise Duties; that unfinished goods were entered in the DSA at the behest of Central Excise Officers conducting the search; that the Noticee Nos. 2 and 3 signed the documents out of nervousness as per the instructions of the Anti-Evasion team; that they have approached Settlement Commission to be tension-free, burden-free and not to keep any revenue burden pending. 5.2 The co-applicants in their applications dated 22-10-2014 have made similar submissions as the applicant and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom penalty may not be granted by the Hon ble Commission. 7.3 The case was fixed for hearing on 19-12-2014. During the hearing on 19-12-2014, the Department was represented by S/Shri Nagendra Nath Mondal, Asstt. Commr., Kiran Sankar Chakrabarti, Supdt. and Manjeet Kumar Mandal, Inspector, of Bolpur Central Excise Commissionerate. The Officers informed the Bench that the applicant has deposited the entire duty demanded in the SCN and the same has been credited to the Government Account. Regarding the interest, the officers invited attention of the Bench to Commissioner (Bolpur) s letter dated 10-12-2014 where it has been mentioned that the shortage was detected on 5-9-2013 and the duty liability was discharged on 20th September, 2013, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records of hearing and the relief sought by Shri Anjan Dasgupta, advocate. 9. The Bench observes that the copy of the adjudication order furnished by Shri Anjan Dasgupta, advocate, during the hearing mentions the show cause notice number as V(4)07/Adj./AAPL/KAL/ASN-II/14/2675-2678, dated 20-3-2014, whereas the show cause notice number in respect of which the applicants have approached the Commission carries the Number II(8)64/AE/CE/ BOL/2012/Pt.III/2675-77, dated 20-3-2014. Accordingly, the jurisdictional Commissioner was requested under this Office letter dated 10-2-2015 to check and intimate whether the show cause notice No. II(8)64/AE/CE/BOL/ 2012/Pt.III/2675-77, dated 20-3-2014 had been adjudicated or not. The jurisdictional Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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