2013 (4) TMI 563

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 81,70,530/- along with interest and equal amount of penalty. The application & filed in the connected appeals namely E/912/2011, 881/2022, 882/2011, 911/2011 and 881/2011 are by Shri Surendra Prakash Bhandari, Shri P.R. Bhandari, Shri Virendra Bhandari, Shri U.M. Bhandari and Shri Manish Raichand Mardia seek waiver of penalties of Rs. 10 lakhs, 10 lakhs, 5 lakhs, 5 lakhs and 5 lakhs respectively. 3. In the application in Appeal No. E/1211/2011 filed by M/s. Cubex Tubings Ltd. waiver is sought for duty amounting to Rs.1,81,09,125/-along with interest and penalty of equal amount. In connected Appeals No.1211, 1238, 1239, 1240 and 1245/2011 filed by Shri Surendra Prakash Bhandari, Shri P.R. Bhandari, Shri Virendra Bhandari, Shri U.M. Bhan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tes at the instance of one or the other Bhandaris. 3.2 In the other main Appeal No. E/1212/2011 filed by M/s. Cubex Tubings Ltd., the goods were imported in Nhava Sheva and the evidence show that the goods instead of being transported to Hyderabad were transported to Tughlakabad which itself is strange to say the least! The goods received in Delhi Tughlakabad, according to the department, were diverted and never reached the Hyderabad factory. The appellants have not produced any reliable evidence to show that the goods have been brought back to Hyderabad factory. In fact, admittedly credit taken to the tune of Rs. 13,76,393/- was based on transport documents and the drivers of the concerned vehicles have clearly stated that they have not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he employees of the company, are taken into account along with clear admission that vehicle numbers in some of the transport documents included numbers of vehicles which were not allotted and also vehicle numbers of two wheelers, the findings of the Commissioner that the materials have not been received and credit has been irregularly taken are justified. In view of the fraudulent nature of the activities involved, the penalties on all the appellants are also justified. Therefore, he seeks pre-deposit of dues as per the impugned order. 6.1. We have carefully considered the submissions from both sides and perused the records. In respect of Appeal No.E/880/20111, we find that the CHAs who are involved in clearing the imported goods have te....