2002 (4) TMI 299

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.... of the case are that M/s. Transtamp India Pvt. Ltd. (M/s. TIPL), having factory at 156/157, GIDC, Kalol, Dist. Panchmahal, were registered under Central Excise Act, 1944 for manufacture of 'CRGO electrical stampings and laminations' falling under Chapter Heading 83.12 of Central Excise Tariff Act, 1985. Acting upon intelligence about evasion of duty by M/s. TIPL, the premises of M/s. TIPL was visited by the Central Excise officers of Vadodara Commissionerate on 24-7-1997. The enquiry carried out and scrutiny of records, revealed that M/s. TIPL used to manufacture CRGO laminations from secondary/defective CRGO steel sheets of irregular shapes and sizes imported from Italy, USA and Europe. The officers recovered 13 delivery challans under wh....

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....CN) for settlement of their case. Vide Interim Order No. 5/C.EX./2001, dt. 9-4-2001, the application filed by M/s. TIPL was allowed to be proceeded with under sub-section (1) of Section 32F of Central Excise Act, 1944, by the Settlement Commission, adjusting the amount already debited by M/s. TIPL against the admitted duty liability. 3. The final hearing of the case was held on 4-4-2002. 4. The Applicant M/s. Transtamp India Pvt. Ltd., Kalol was represented by Shri Ravi Trivedi, Director. 5. The ld. Representative of the applicant submitted during the hearing today that the entire duty liability as reworked out by them was Rs. 7,85,394.50. However, they are ready to accept the duty liability of Rs. 7,85,732/- as paya....

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....ere cleared for home consumption as such by the Applicant. The Commission directed the Revenue to re-calculate the duty liability in proportion to the un-used imported CRGO sheets from the respective Bills of Entry during the period January to June, 1999 and submit the same to the Commission within 15 days. The Applicant was also directed to, in turn, confirm the revised admitted duty liability based on the Revenue's calculation. This order was issued by the Commission on 13-11-2001. 10. During the hearing held on 4-4-2002, the Applicant, represented by Shri Ravi Trivedi, Director accepted the duty liability as worked out by the Revenue. The re-worked out duty liability comes of Rs. 7,85,732/-. The Applicant having accepted this dut....