2002 (11) TMI 411

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....uthorised Signatory Shri R.S. Verma Supervisor/Authorised Signatory and the application dt. 12-7-2001 filed by Shri Sukvinder Singh, Prop of M/s. S.K. Traders. 2. The applicant who was engaged in the manufacture of M.S. CTD, Bars, indulged in evasion of Central Excise duty by using parallel set of invoices. The said invoices were destroyed when the goods reached the destination. The applicant used to despatch the goods in the name of its trading firm namely M/s. S.K. Traders. The Central Excise Officers of Ahmedabad-II, Commissionerate carried out the searches of applicant's premises and also that of the said trading firm on 14-09-2000. The officers also searched the premises of the dealers of the applicant on 14-09-2000. On the bas....

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....proceeded with vide order No. 43/CEX/2001 issued on 13-9-2001. The applicant was asked to pay the admitted duty liability of Rs. 6,85,742/- within 30 days from the receipt of the said order. 5. However, the applicant vide his Misc. application filed on 24-09-2001, requested for instalment facility for payment of the admitted duty liability. The applicant was directed on 18-10-2001 to pay the admitted duty liability which was not paid within 30 days along with 18% interest. Since the applicant did not comply with the directions, the application was posted for final hearing on 11-2-2002. At the time of the hearing the applicant submitted that he had already paid Rs. 3,02,000/- and requested for 60 days time to pay balance amount of Rs....

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....thin 30 days of receipt of the said order. However, they could make payment to the extent of Rs. 3,02,000/- vide various Challans along with interest @ 18% as detailed below :- Challan No. Date Amount Interest 001/2001-2002 29-1-2002 25,000 35,508.28 002/2001-2002 6-2-2002 50,000 3,258.45 003/2001-2002 7-2-2002 70,000 903.56 004/2001-2002 8-2-2002 1,00,000 266.66 005/2001-2002 9-2-2002 57,000 217.35 Total 3,02,000 40,154.30 10. It was further submitted that the Commission vide its Order No. 17/C.Ex./2002 dated 18th February 2002 directed the applicant to pay the balance admitted duty liability of Rs. 3,73,742/- in two instalments i.e. Rs. 2,00,000/- wit....

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.... its dismay over the absence of the Revenue and pointed out that the Revenue neither appeared on the date of final hearing nor bothered to communicate the reason for their absence to the Commission. 15. As discussed supra, the applicant has admitted the entire amount as shown in the Show Cause Notice. However, it is observed that the applicant did not follow the directions of the Commission to make the admitted duty liability in time although the Commission has taken into consideration the financial constraints of the applicant and granted instalment facilities to the extent possible. 16. In this view of the matter, the Commission lays down the following terms of settlement under sub-section (7) of Section 32F of the Central....