TaxTMI 
TaxTMI 
2011 (2) TMI 993
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....unt under Section 11AC of Central Excise Act, 1944. In addition, penalty of Rs.20,000/- and of Rs.10,000/- stand imposed upon Shri Shantilal R. Chheda, Managing Director and Smt.Nazia N. Bahamusa, Excise Assistant in terms of Rule 209A of Central Excise Rules, 1944/Rule 26 of Central Excise Rules, 2002. 2. After hearing both sides duly represented by Shri K.I. Vyas, learned Advocate appearing for the appellants and Shri S.K. Mall, learned SDR appearing for the Revenue, I find that M/s Super Delux Mills (P) Ltd are engaged in manufacture M.G. Kraft Paper falling under Chapter Heading 4804.90 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 25.11.00, who conducted various checks and ver....
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....07 remanded the matter to the original adjudicating authority to deal with the appellant s submissions and pass a fresh order. 5. During the course of re-adjudication, the adjudicating authority granted relief in respect of 13 chits, as the appellants could produce relevant Central Excise invoices for the same. He also discussed the appellant s plea that 35 chits were meant for clearance of coal ash and as such should not be taken into account for confirmation of demand of duty by treating the clearances as that of final product. By not accepting the above stand, he confirmed the demand and imposed penalty as indicated above, which order further stand confirmed by the Commissioner (Appeals). Hence, the present appeal. 6.....
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....pted inasmuch as, as rightly observed by the adjudicating authority, such capital goods are required to be cleared on payment of duty or on reversal of Modvat Credit etc and the appellant have failed to give any particulars for such removal, their claim cannot be accepted. 8. After carefully considering the submissions made by both sides, I find that the learned advocate appearing for the manufacturing unit is not disputing the findings of clandestine clearance arrived at by the lower authorities and confirmation of demand of duty based upon 27 chits recovered during the course of visit of the officers. His only contention is that balance 35 chits were showing particulars of coal ash removed by them. They have produced the bills a....
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.... said bill, the quantity shown 10355 kgs and vehicle no. is shown as GJ13T 5591 and date is shown as 26.1.00, whereas as per slip No.44 recovered by the department, it is dated 27.8.2000, Vehicle No.DN09 8681 and net weight of cleared goods is 4505. Similarly, I find none of the entries mentioned in the challans/bills submitted by the assessee are tallied with the details of chits recovered by the department. Further, I find some of the chits are showing goods in rolls, which cannot be coal ash as coal ash cannot be measured in rolls. Therefore, I find that contention of the assessee regarding clearance of coal ash under the cover of 35 chits as detailed in annexure to the reply dt.28.12.07 appears to be fabricated and after-thought by the ....
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....an only pertains to kraft paper and there being different truck nos. and quantities etc., the chits were not meant for coal ash, which the appellant, in their memo of appeal, have no where challenged or rebutted the finding of the lower authorities. They have simply written that 32 chits were meant for clearance of coal ash. In the absence of any rebuttal to the above finding of the lower authorities and on the face of acceptance of clandestine removal pertaining to 27 chits, I find no justifiable reason to interfere in the above findings of lower authorities in respect of 35 chits. Similarly, in respect of 4 chits, claiming to be clearance of old machinery, I find that Jt. Commissioner has observed as under: (e) Regarding 4 chits....