2014 (12) TMI 160

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....191/- stand confirmed against M/s. Power Control Corpn. along with imposition of penalty of identical amount under section 11 AC of the Act. In addition, various seized goods stand confiscated with an option to redeem the same on payment of redemption fine of Rs. 10,000/-. Further penalty of Rs. 2 lakhs stand imposed upon Shri Ravish Chandra Gupta, proprietor of Power Control Corpn. under Rule 26(1) of Central Excise Rules, 2004. 2. As per facts on record M/s. Power Control Corpn. (hereinafter referred to as 'appellant') is engaged in the manufacture of power cables including submersible power cable falling under Chapter 85 of the Central Excise Tariff Act. Commercial Tax Department of Government of Rajasthan conducted a survey of the no....

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....purchase of raw materials like copper wire out of which they manufactured cables which were cleared without issuance of invoice. He also offered to deposit the duty along with interest in respect of the goods reflected in the said kachchi parchi which was totally valued at Rs. 6,21,905/-. 5. Statement of Shri Ravinder Kr Gupta was recorded subsequently on 7.7.11, 14.7.11, 9.8.11 and on subsequent dates also. All the said statements are inculpatory statement admitting that they were manufacturing power cables with the brand name of their customers and they used to receive the orders on phone and no agreement was made for supply of the goods. Similarly in respect of entries mentioned in the kachchi partchi, he admitted that he used to rece....

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....in relation to the transported goods. 8. In respect of the above documents, further statement of Shri Ravinder K Gupta, proprietor of the unit was recorded on 12.12.11 wherein he admitted that raw materials were supplied by these parties who have got manufactured the goods from him which were detailed in the documents recovered from his factory by the Commercial Tax Department; that the said finished goods manufactured were delivered by Maahindra Maximo which was driven by Shri Sushil Singh; that they never booked goods through transport as most of the goods were delivered in Jaipur itself. Another statement was recorded on 15.12.11 again admitting that the details of loose slips relate to raw material procured by him on the basis of whi....

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....r the cover of kachchi parchis. All these evidence, according to us are sufficient to conclude that the appellant was indulging in clandestine activities. 11. However the extent of such activities is not coming clearly from the impugned order of the Commissioner. 12. Learned advocate has brought to our notice the appellate order passed in the case of Commercial Tax department vide which the matter has been remanded. However, we feel that the said remand by the Rajasthan Tax Board vide their order dated 8.1.2014 was only in respect of documents recovered by the Commercial Tax Department, whereas the impugned proceeding apart from the relying upon the documents recovered from Commercial Tax department, have also taken note of kachchi pa....