2002 (10) TMI 551

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....pplicant firm. 2. The applicant was registered under the Central Excise Act, 1944 to manufacture 'texturised yarn'. The officers of Surat I Commissionerate visited the applicant's factory premises on 10-4-1997 to conduct preventive checks. During the course of visit the officers seized private records i.e. two files and packing slip note book from the factory containing details of production and clearances of texturised yarn. The scrutiny of the record and statements revealed that the applicant was indulging in evasion of Central Excise duty by resorting to clandestine removal of finished goods. The Annexure 'A' to the panchanama drawn at factory detailed the clandestine removal of 1,04,430 kg of yarn involving duty of Rs. 37,96,375....

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....cant submitted that the documents contained in File No. 1 were fabricated by Shri Suresh Pandey, Production supervisor to involve the firm. About confessional statement dated 11-4-97 of the partner viz. Shri Paresh Dattani, the applicant explained that the same was recorded under force and pressure and hence the same was not reliable. 6. The Commission allowed the applications to be proceeded with vide Interim Order No. 69/C.EX./2001, dated 19-12-2001. The amount of Rs. 20,41,250/- already paid by the applicant was allowed to be adjusted towards admitted duty and the applicant was directed to pay the balance amount of Rs. 2,44,317/- within 30 days from the receipt of the order. The applicant paid the same on 17-1-2002. 7. Th....

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....er submitted that Shri Suresh Pande who was working as a Production-in-charge-cum-authorised signatory of the unit had manipulated certain charts on monthly basis showing more quantity of receipt of the oil and unauthorised production. The Revenue had relied upon the manipulated chart and worked out the illicit clearances of texturised polyester yarn weighing 104430.060 kgs. during the period April' 96 to February, 1997 and projected evasion of Central Excise duty worth Rs. 37,97,375/-. He further submitted that Shri Paresh V. Dattani had accepted that they had illicitly cleared quantity only to the extent of delivery challans and seized Lorry Receipts. During the course of investigation, the officers could not trace out any further evidenc....

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....plicant on 29-12-2000 which, inter alia, proposes to recover Central Excise duty amounting to Rs. 37,96,375/- on clandestine removals of 1,004,430.060 kgs of texturised yarn valued Rs. 77,39,207/-. It is also observed that the applicant has filed their application 25-8-2001 before this Commission when the said Show Cause Notice was pending adjudication before the Commissioner of Central Excise, Surat II. The applicant in his application accepted his duty liability of Rs. 22,85,567/- against the original demand of Rs. 37,96,375/-. The Commission vide its Interim Order No. 69/2001, dated 19-12-2001 allowed the application to be proceeded with and adjusted Rs. 20,41,250/- which was already debited by the applicant through his RG 23 Part II Ent....