9911796707
TMI Blog2024 (9) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... of records that at the time of visit of Anti Evasion team on 01.02.2010, the Account s Manager, Shri Dinesh Agarwal had admitted that a quantity of 411 MT of cement were removed from their factory without payment of duty leviable on the value of the goods and sold in cash under the direction of Shri Samhu Agarwal, Director of the Appellant Company. Shri Sambhu Agarwal, Director in his statement recorded on 25.02.2010 accepted that the said goods were cleared without payment of duty. He only denied having given any specific direction to the Account s Manager for the sale of the said goods. In the present case as the duty was paid on the very next day and prior to the due date of filing the central excise return, no interest is leviable in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, which contained production and clearance details of finished goods for the month of January 2010. After examination of Daily Stock Account Register and its comparison with the said private record, excess production and clearance of 411 MT of cement was detected. During the course of enquiry conducted, the Account s Manager as well as the Director of the firm admitted to the said manufacture and clearance of the said quantity of cement clandestinely without payment of duty and without cover of a Central excise invoice on exfactory basis in cash. The appellant tendered a cheque of Rs. 1,00,000/- towards duty leviable on the said quantity of clandestinely cleared goods. 3. The Learned Counsel for the appellant submits that in the first pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Original authority as upheld by the Appellate authority. 6. Heard both sides and perused the records. 7. The Account s Manager as well as the Director of the Company have both admitted to the shortage of 411 MT of cement and its clearance/sale without payment of Central Excise Duty. The said quantity found short upon comparison with the Daily Stock Account. Register was unequivocally admitted by two responsible functionaries of the company as to be cleared clandestinely without payment of duty. Thus a duty payment of Rs. 1 lakh was made towards the leviable central excise duty on the said quantity of cement. It is borne out of records that at the time of visit of Anti Evasion team on 01.02.2010, the Account s Manager, Shri Din ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which such duty was payable. Thus under the circumstances, as the duty itself was paid within the said month, question of imposition of penalty under Sec. 11A(6) would also not arise in the present matter. As for the appellants meek plea of ascertainment of clandestinely cleared quantity in the absence of stock taking, it is stated that it is a settled legal principle that admitted facts need not be proved (Asstt. Collr. Of Cus Madras-I Vs. Govindasamy Raghupathy-1998 (98) ELT-50 (Mad)). 10. In view of the discussions above and the wordings of the enactment, the order of the lower authority is upheld to the extent of confirmation and appropriation of duty amount leviable. I set aside the orders of the lower authority regarding imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
