TaxTMI 
TaxTMI 
2015 (4) TMI 1113
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....lement Applications No. 1045 & 1046/2014 filed by M/s. Maa Chhinnamastika Cement & Ispat Pvt. Ltd. having their factory at Hehal, Barkakana, Dist. - Ramgarh, Hazaribagh, Jharkhand - 829 103 (hereinafter referred to as 'the applicant') and Shri Ram Chandra Rungta, Director, M/s. Maa Chhinnamastika Cement & Ispat Pvt. Ltd. ('the co-applicant' in short) under Section 32E of the Central Excise Act, 1944 (in short 'the Act'). These applications have been filed for settlement of the dispute arising out of show cause notice issued under DGCEI F. No. 65/KZU/KOL/Gr.A/13/5430-31, dated 23-7-2014 (hereinafter referred to as 'the SCN') issued by the Additional Director, Directorate General of Central Excise Intelligence, Kolkata Zonal Unit, Kolkata (he....
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....in their statutory 'Daily Stock Account' (DSA) register. He also admitted that the raw material for manufacturing the finished goods was also not entered in their books of account. He accepted the duty liability on 882.110 M.T. of Sponge Iron and deposited Rs. 20,00,000/- vide Challan No. 00506, dated 25-3-2013 of State Bank of India towards their duty liability. 4. On completion of the investigation, the SCN was issued whereby the applicant was called upon to show cause to the Additional Commissioner of Central Excise & Service Tax, Central Revenue Building, 5, Main Road, Ranchi-834 001 under Ranchi Commissionerate as to why : (i) Central Excise duty amounting to Rs. 18,53,489/- (including E. ....
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....n his application dated 29-10-2014 has made similar submissions as the applicant and requested for immunity from penalty and prosecution. 5.3 Having admitted duty liability of more than Rs. 3 lakh, and claiming to have made full disclosure while approaching for settlement with open mind, the applicants prayed for allowing the cases pending before adjudicating authority, to be settled granting immunities from penalty and prosecution under the Act as they had already paid the admitted duty. 6. Notice under Section 32F(1) was issued on 31-10-2014 and on perusal of the reply dated 7-11-2014 by the applicants, the cases were allowed to be proceeded with. 7. Report under Section 32F(3) was called for on 14-11-2014 from the....
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...., requested for a short adjournment to get the requisite details and provide the same to the Bench. 9.1 The Department, represented by Shri Mohan Singh Dorai, Assistant Commissioner, Central Excise & Service Tax Commissionerate, Ranchi, along with S/Shri Shivaji Chakraborty and Tapan Bose, Superintendents from Dte. General of Central Excise Intelligence, Kolkata Zonal Unit, informed the Bench that since they have no information and could not collect any evidence showing removal of the goods without payment of duty, they are unable to offer any comments on the date of removal and to work out the exact amount of interest. 9.2 The matter was again heard on 10-4-2015, when Shri Nirmal Kumar Chowdhury, advocate, appearing on beha....
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....ed manner. The co-applicant, Shri Ram Chandra Rungta, in his statement dated 16-4-2013 has also admitted that he is one of the Directors of the company and is overall in-charge of the company including production, clearance and finance including direct and indirect taxation. He has also admitted removal of 882.110 M.T. of Sponge Iron without abiding by the Central Excise formalities and also admitted that even the raw material for manufacture of the unaccounted finished goods cleared from their factory without issuing any Central Excise invoices, was also not entered in their books of Account. Thus, there is no doubt that the applicants were knowingly engaged in unaccounted manufacture and clandestine removal of finished goods without payme....