9911796707
TMI Blog2018 (5) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... t was noticed that they had sold certain materials to M/s Tiwari Trading Company, Mumbai and M/s Shree Ranisati Trading Co., Beawar. The said clearances were made of rejected bags and at a price of Rs. 3 per kg. Revenue alleged that the said bags should have been assessed @ Rs. 4 per piece as they were nothing but bags. Learned Counsel pointed out that the rejected bags cannot be assessed on the value of bags. Shri Tushar Pandya during deposition made under the panchanama, stated that the clearance of plastic bags in the guise of plastic waste has been made as per the instruction of Managing Director Shri Sharad K Babaria. Learned Counsel pointed out that the Revenue has also relied on the statement of Shri S.N. Desai, Administrative Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per kg. It has been deposed that they had paid @32/- per kg in cash. 2.1 The Managing Director and the second appellant Shri Sharad K Babaria, during his statement, went through the statement of Shri S.N. Desai, Administrative Manager of the appellant and also with the other statements in respect of the buyers, and agreed to pay the duty. Learned Counsel pointed out that he did not agree to the contents of the said letter but merely agreed to pay the duty to buy peace. Learned Counsel pointed out that the appellants have never accepted the charge as claimed in the proceedings. He pointed out that the MD Shri Babaria has always deferred with the statements of his employees and the statement of the buyers. He pointed out that the duty was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that substantial quantity of materials has been cleared in the guise of scrap and amounts have been received in cash. In these circumstances, the role of MD cannot be ruled out. 4.2 The next contention raised by the appellant relates to failure of extending the option to pay 25% of penalty subject to payment of duty along with interest within one month of the order. Since the option to pay 25% of the penalty subject to the condition of payment of duty along with interest within one month was not extended in the Order-in-Original, the same offer is now extended in terms of Section 11AC of the Central Excise Act, 1944. 5. The appeal of M/s Vraj Packaging Pvt. Ltd. is partly allowed to that extent only. The appeal of the MD Shri S.K. Babaria ..... X X X X Extracts X X X X X X X X Extracts X X X X
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