2013 (10) TMI 615

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: Dr. I. P. Lal. 1. This is an application filed seeking waiver of pre-deposit of duty of Rs.48,61,356/- and equal amount of penalty imposed under Section 11AC of Central Excise Act, 1944. 2. At the outset, the Ld. Advocate had submitted that in this case the Officer of Anti-Evasion Wing of the department conducted a search operation in applicants factory/office premises on 19.12.200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere sent from sales godown at Dankuni where the goods purchased from market are stored. He contended that only for convenience of freight bill, the movement of vehicle had been shown from Durgapur to Rajarhat (Kolkata). Ld. Advocate further submitted that Demand of Rs.11,93,731/- relates to removal of goods to M/s. Saha Industries, worked out on the basis of entries on the loose documents. Ld. Adv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Applicant during the raids, enquiry at the end of third party and various confessional statements. 4. Heard both sides and perused the records. 5. We find that the Ld. adjudicating authority had given the categorical findings that the goods involving duty of Rs.48,61,356/-were removed from the factory premises of the Applicant without payment of duty. The Ld. adjudicating authority h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere actually cleared from factory and not from Dankuni. As regards clearances to M/s. Saha Industries and others, the Ld.adjudicating authority has recorded that the details are available at various loose sheets recovered from the premises of the Applicant. As against the above, it is the contention of the Ld. Advocate that the Revenue has not ascertained from the transporters who delivered the cl....