TaxTMI 
TaxTMI 
2014 (5) TMI 246
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....aring on 11/07/2013 and was adjourned to 06/11/2013 and it was decided that stay petitions and appeals have to be listed together for final hearing keeping in view the fact that there were request for early hearing by both sides and the cases involved substantial revenue. The matter came up for final hearing on 04/02/2014 and since the hearing could not be completed it was heard on 05/02/2014 also. Thereafter both sides wanted to make written submissions and the written submissions were received from both sides thereafter. 2.1. American Power Conversion (I) Pvt. Ltd. is a manufacturer of Inverters, Un-interrupted Power Supply Systems (UPS), Power distributions Units (PDUs), etc. They have two EHTP units/ EOUs with Central Excise Registra....
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....tre of APC); iv. Record keepers of APC, Iron Mountain India Private Limited, Plot No. 31, Jigani Industrial Area, II Phase, Near OTIS circle, Jigani; v. Office premises of APC located at No.27, Lavelle Road, Bangalore. 2.4. During the course above searches, the officers of DRI seized documents/ data in Hard Disk Drives/ Tapes/ Compact Discs (CDs) and the Laptop of Shri. Veeramani Someshwar relating to the purchase of raw materials and sale of UPS and Invertors as detailed in the Annexure to the respective Mahazars dated 24-4-2008, drawn at the above mentioned premises as discussed in the subject show cause....
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....them as detailed below:- Ground Date of the Show Cause Notice 23.07.2010 Order-in-Original No. & date 165/2012 dated 4.01.2013 Issue Allegation Period Amount of Redemption fine duty A Undervaluation Goods removed from factory to IDC March 2002- September Rs. 13,99,62,662/‑ Rs. 2,15,00,000/- 2009 Goods removed from factory to ISC- March March 2002 Rs. 1,87,00,000/‑ 12,36,03,899/‑ 2008 B Clandestine removal Removal of Silicon UPS April 2002-July 2007 Rs. 6,10,02,361/‑ Rs. 1,30,00,000/‑ &nb....
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.... The annexure showing the details of their fire accident. (v) Information and worksheets provided to DRI in DVD. (vi) The records in respect of RTV transactions. c. APC has submitted the following Annexures along with the additional submissions:- S. No. Details alleged to have been not given by the Appellants Reference to the annexure under which the details were given Relevance of the worksheet 1 Quantification of duty if at all payable by APC Annexure 2 to the Additional Submission given in Hard Copy. The workings were based on the various details which were given for each allegation in the Reply to Show Cause Notice and the Additional Su....
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....he additional Submission Part III. This contains details of various documents submitted by APC during the course of investigation. This inter-alia includes details of various duty paying documents which were not considered by the Department while issuing the Show Cause Notice or while passing the impugned order 6 Worksheets provided to DRI not contained In DVD Given as Annexure 13 in Hard Copy along with the additional submission Part III. In various places in the Show Cause Notice, DRI has made an allegation that the details were given by APC which were the basis for quantifying the duty demand and the same were stated to be part of DVDII provided along with Show Cause Notice. However, on per....