2015 (2) TMI 1003

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....rder has also confirmed demand of duty of Rs. 44.71 crores approximately against M/s Infocall Solutions Private Limited and has imposed penalty upon them as also upon other persons, who were Directors of the said call centre, we are informed that the other appellants have not filed any appeals. 2. Accordingly we have heard both the sides duly represented by Shri Prabhat Kumar, Advocate, the learned Counsel for the appellant and Shri Sanjay Jain, DR, for the respondent. It is seen that the appellant was a Director of M/s Infocall Solutions Private Limited, which was set up as a call centre as 100% EOU, Under the scheme for import of the capital goods by 100% EOUs, various capital goods were imported free of duty. 3. As a result of inve....

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.... only when subsequently another company requested the Assistant Commissioner of Central Excise to grant a warehousing certificate for the said premises and to visit the said premises, it was found that the said premises stand already vacated by the present call centre. Inquiries made from the landlord revealed that the said premises were taken on rent for the period 01/09/05 to 30/05/06 only i.e. for a period of about 8 months. The landlord further informed that the said premises were vacated before May 2006, as intimated by the company through E-mail dated 01/06/06. As such, it is clear that when the premises were vacated by M/s Infocall Solutions Private Limited, the appellant was admittedly the Director of the said company and as per the....