9911796707
TMI Blog2017 (3) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... e records of the assessee and 62 nos. of loose kucchi slips from the factory premises. The records recovered by the officers included three outward despatch registers. On scrutiny of the 62 loose kucchi slips, it was noticed that these slips pertained to the period 1.1.2001 to 7.3.2001. Statement of Shri Manvendra Singh, Director of the assessee, was recorded on the spot under Section 14 of the Central Excise Act, 1944. In his statement, Shri Manvendra Singh admitted that these loose slips pertained to the clearances of abrasive stones from their factory premises made without payment of Central Excise duty. He further admitted that in respect of such clearances no invoices under Rule 52A of the erstwhile Central Excise Rules, 1944 have been issued by them. After further investigation, the officers concluded that these kucchi slips covered clandestine clearance of 1557.5 boxes and 632 pcs. of abrasive stones. (detailed in Ann-A of Show Cause Notice). 3. Statements of Shri Manvendra Singh as well as Shri Mukesh Sahu, authorised signatory were recorded by the officers under Section 14 of the Central Excise Act. Shri Manvendra Singh, in his statement admitted that the three outward de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty equal to the duty evaded. Further, penalties of Rs. 10 lakh and Rs. 2 lakhs was imposed on Shri Manvendra Singh, Director as well as Shri Jitendra, Hinger, Marketing Executive. Being aggrieved with the order in original dated 28.10.2005 the appellant assessee as well as Director filed appeals before the Hon'ble CESTAT, who vide the Final Order No. 409-410/2010-EX. dated 8.6.2010 set aside the order in original and remanded the matter to the adjudicating authority to decide the same afresh after giving an opportunity to the appellants to file reply to show cause notice and to defend their case. 7. The ld. Commissioner passed the impugned order dated 19.3.2012 in the de novo proceedings in which he once again confirmed the duty amounting to Rs. 73,11,723/- along with interest and imposition of penalty of an equivalent amount. He imposed penalty of Rs. 5 lakh and Rs. 2 lakh on Shri Manvendra Singh, Director as well as Shri Jitendra Hinger, Marketing Executive. Aggrieved by this order, the present appeals have been filed by the assessee as well as Director. 8. With the above background, we have heard Shri Prabhat Kumar, ld. Counsel for the appellants as well as Shri Yogesh Agarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation. Finally, he submitted that the demand for excise duty made on the basis of assumptions and presumptions may be set aside. 10. The ld. DR, on the other hand opposed the arguments made on behalf of the appellants,. He submitted that Shri Manvendra Singh, Director has admitted in his statement on 7.3.2001 categorically that the goods covered by the 62 kucchi slips as well as the three outward dispatch registers were cleared without payment of duty clandestinely and without issue of invoices. He submitted that what has been admitted by the Director need not be proved by way of detailed investigation by the Revenue. He further submitted that in any case of clandestine clearance, it will not be possible for the Revenue to prove the same with mathematical precision as has been held by the Tribunal and even in Apex Court in several decisions. 11. During the visit of the departmental officers to the assessee's factory on 7.3.2001, on physical verification of the stock of polished abrasive stones and raw materials no discrepancies were noticed and the stock were tallying with the last recorded balance in the statutory records. The allegation of clandestine clearance of abrasive s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Ann-B. For conclusion of the investigations, the departmental officers have adopted the stand that the entire clearances of abrasive stones covered by Ann-A and Ann-B were of the quality 'Fickert'. Further, on the basis of sale invoices dated 10.8.2000 as well as 7.8.2000, they adopted the value of Rs. 234 per piece for the entire consignment. Accordingly, the total value of alleged clandestine clearance was determined to be Rs. 4,56,98,268/- and the Central Excise duty payable thereon was worked to Rs. 73,11,723/-. 13. We have heard both the sides and gone through the relevant records of the case. Central Excise duty demand amounting to Rs. 73 lakhs approx. has been raised on the basis of investigation undertaken by Revenue. The main evidences produced by Revenue are in the form of kucchi slips as well as outward registers. The demand stands quantified on the basis of the details culled out from the kucchi slips as well as outward register. Even though Shri Manvendra Singh, Director has admitted in his statement on 7.3.2001 that the goods covered by these recovered documents were cleared without payment of duty, the same has been contradicted by subsequent statements recorded f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
