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TMI Blog2019 (7) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... rds as pleaded by the Appellant and to decide the case thereafter expeditiously after granting them opportunity of being heard - appeal allowed by way of remand. - E/796, 712/2007-DB - A/11050-11051 /2019 - Dated:- 28-6-2019 - MEMBER (JUDICIAL), MR. RAMESH NAIR AND MEMBER (TECHNICAL), MR. RAJU Sh. D.K. Trivedi W. Christian, Advocate for the Appellant Sh. L. Patra, AR for the Respondent ORDER The present appeals have been filed against Order dt. 07.03.2007 passed by the Commissioner of Central Excise, Vadodara II. The Brief facts of the case are that the Appellant M/s Star Tubes are engaged in the manufacture of Copper Tubes and pipes falling under chapter 74 of the CETA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch parties. That in certain cases the remark pm before the coded alphabet represented the customer of M/s Star which was abbreviation of private mark which was used by them to distinguish the goods booked by M/s Star so that same could be easily identified and delivered from their office at Delhi. Further that in some cases PM was invariably followed by the code of the party denoting the first letter of the name of the party. That the goods were stored at their Delhi Godown and one Shri Hiralal, employee of M/s Star used to take delivery of goods. During investigation at Delhi Godown of M/s Rajasthan Goods Carrier the documents viz. delivery note and LR were seized which showed that the goods i.e. copper articles booked at Halol for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of two parties who had stamped at the back of LR acknowledging receipt of goods were recorded. Shri Satya Prakash Rustagi, proprietor of M/s Durga Agencies in his statement stated that they purchased goods from M/s Star and the payment was collected by Shri Hiralal. Another person Shri Manish Jain, authorised signatory of M/s Bharat Metals refused purchasing goods from M/s star. It was alleged that M/s Star has cleared goods clandestinely with support of M/s Rajasthan goods Carrier and thus evaded duty. The show cause notice proposed demand of duty of ₹ 1,15,95,381/- along with interest and also proposing penalty under section 11AC read with rule of CER, 2002. It was also proposed to impose penalty on Director Shri Kamlesh Jain and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order was set aside by the Commissioner (Appeals) holding that the goods belong to M/s Rakesh Metals. He submits that Shri Hiralal was only collecting payment for the consignments cleared to Delhi. In case of demand on alleged excess amount collected from M/s Maradia he submits that the demands are not sustainable as there is no evidence on record. As regard statement of alleged two buyers at New Delhi viz. M/s Durga Agencies and M/s Bharat Metals, he submits that the buyers might have purchased goods through their consignment agent M/s Mardia. The documents of M/s Rajasthan Goods Carrier are not reliable being third party documents. He submits that whereas total quantity of 488.36 Mts has been shown to be supplied, the freight as per r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has disclosed the name of consignee parties to which Shri Hiralal also agreed. During investigation the LR Books, loading challan Books, files containing freight bills, one diary named as debit book and one log book which contained payment details in which payment details were shown against various parties which can be called party ledger was found in transporter premises. The officers during search also seized delivery challan from transporter issued by M/s Star in favour of M/s Rakesh Metals for copper pipes weighing 3788 Kgs and quantity packed in gunny bags. The transporter did not produce any evidence of duty payment and stated that the goods were to be sent to Delhi instead of Mumbai and same modus operandi was followed in all cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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