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TMI Blog2023 (8) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ditioning of the spares/parts for heavy equipments. Based on intelligence that the appellant has indulged in evasion of central excise duty on goods manufactured/fabricated, the officers of DGCEI, Madurai visited the premises of the appellant. It was noticed that the value of the goods cleared by the appellant for the year 2006-07 exceeded the exemption limit of Rs. 1 crore available for SSI units. Appellant had neither obtained central excise registration nor had they paid central excise duty in respect of the clearances effected over and above Rs.1 crore exemption limit. The officers seized the records under a mahazar for verification. Statements were also recorded. It appeared that the appellant has manufactured goods without properly ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents relied by the department to quantity the duty with regard to the materials supplied to Tuticorin Thermal Power Station, Tuticorin, details of materials supplied to Ennore Thermal Power Station, Chennai etc. has not been supplied to the appellant. For this reason, the appellant could not defend the case properly and file a detailed reply. A letter dt. 30.03.2011 was issued requesting for relied upon documents to which the department did not respond. The appellant again submitted a letter dt.24.06.2011 requesting to send the copies of purchase bills relied by the department. Later, a reminder was also issued on 23.12.2013 by the appellant requesting the department to furnish the relied upon documents. However, the department ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el prayed that the appellant may be given one more opportunity to defend the case. 6. Ld. A.R Ms. Anandalakshmi Ganeshram supported the findings in the impugned order. It is submitted by the Ld.A.R that the proprietor of the appellant firm had appeared for personal hearing and submitted that he is ready to pay the duty. There is clear admission on the part of the appellant and therefore the order passed by the Commissioner is legal and proper. 7. Heard both sides. 8. The Ld. Counsel has asserted that they have not received the entire relied upon documents. The acknowledgement issued by the appellant while receiving the show cause notice reads as under : "Date : 4/3/2011 To The Assistant Director, Directorate General of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Assistant Director of Central Excise, Intelligence, Regional Unit, MADURAI 14 to supply the copies of certain documents recovered from our factory. We have not received those copies yet now. We are writing another reminder letter to them. After the receiving of those copies of documents we will be able to process this case and reply the notice. Therefore, we humbly request your esteemed attention please grant me an additional time of 2 months of time for preparing and submitting the reply." 23-12-2013 ... "On receipt of the Show Cause Notice dated 22-12-2010 received on 04-03-2011 we have requested for the supply of relied upon documents vide our letter dtd 30-03-2011, addressed to the Commissioner, Tirunelveli, dtd. 24-06-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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