9911796707
TMI Blog2018 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... it was not carrying any duty paying document and meant to be unloaded at M/s Shree Hari Rolling Mills, Vartej, the said truck was detained and subsequently placed under seizure. On a follow up investigation, the premises of the appellant was visited and three parallel invoices bearing same no EX 1230, were also seized along with pen drive and CPU containing data on removal of goods. Later, on visit of the premises of M/s Sara Enterprise, on 04.01.2011, one of the buyer of the Appellant Officers noticed 3.600 MT of pipes found in excess, then shown in the records, and accordingly, the said quantity was also seized. On completion of investigation, Show Cause notice was issued to the appellants for recovery of the total duty of Rs. 2, 05,526/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, untenable in law. Further, he has submitted that the amount shown at serial No. 6 of the said Annexure, relates to removal of the goods to their own unit for further processing, hence, allegation of clandestine removal of the said goods is not sustainable in law. Also, he has submitted that the demand of duty at serial No. 2,4,8 and 13 of the said annexure is not sustainable as the same was confirmed without corroborative evidence. Further, he has submitted that in absence of tangible evidences establishing clearance of goods without payment of duty confirmation of demand against them can not be sustained. 5. per contra, Ld. AR for the on the other hand has submitted that there are ample evidences to establish the fact of clandestin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to said past clearances. Accordingly The Ld. Advocate has submitted that the confiscation of the seized 10.630 MT was initiated by issuing another SCN dated 23.05.2011, which on adjudication entire amount of duty penalty and fine have been paid by them, in compliance with the said adjudication order. Thus, in the present case SCN issued on 07.01.2014 for the clearance of goods without payment of duty, allegedly recorded in their various internal documents, resulted into non payment of Rs. 2,05,526/-, which according to them, also included the duty amount on seizure goods of 10.630 MT of MS Plates and 3.600 MT of pipes. It is their grievance that there was repetition of demand of the duty involved on the seized goods. I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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