2007 (8) TMI 553

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....d (hereinafter referred to as the co-applicant), to settle the case arising out of SCN F.No. IV/72-1/P1/Offence/06-07, dated 27-7-2006 issued by the Deputy Commissioner of Central Excise, City Division, Bhavnagar. 2. The applicant is engaged in manufacturing of M.S. Round Bars falling under Chapter 72149990 of the first schedule to the Central Excise Tariff Act, 1985. The officers of the Central Excise Preventive Hqrs., Bhavnagar visited the factory premises of the applicant on 23-1-06 and carried out search operations. During the search and scrutiny of the records, the officers recovered yellow coloured pads entitled as AMBUJA wherein details of sales of M.S. Round Bars during the period 6-1-2006 to 23-1-2006 to different buyers we....

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.... removal of goods without payment of duty. As the applicant was a small unit and looking after the day to day business by themselves the default occurred because of oversight and inattentiveness. There was no malafide intention on their part to evade duty. The applicant has extended full co-operation and paid the duty liability in the same month though the same was to be paid by the 10th of succeeding month. The ld. Advocate further submitted that as the applicant fulfills the conditions for admission of the case and has admitted the entire duty liability as demanded and also deposited this amount of Rs.3,34,537/- the case may be admitted and finally disposed of. He further submitted as the applicant has deposited the entire duty in the sam....