TaxTMI 
TaxTMI 
2017 (1) TMI 1853
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.... Mills Ltd are engaged in the manufacture of fabrics and are a 100% EOU. Officers of Anti Evasion wing, Pune II commissionerate noticed some goods being unloaded from a vehicle in the premises of M/s. Volent Textiles Mills Ltd. These goods were supplied by the appellant covered by a computer printed paper slip. Thereafter detailed investigation was carried out and it was found that on the earlier occasions also Jam Mills have been supplying the goods to the M/s. Volent Textile Mills Ltd without payment of duty without issuing any invoice. The goods earlier supplied were lying in the factory of M/s. Volent Textile Mills Ltd. Various statements were recorded from the persons of Jam Mills as well as representative of M/s. Volent Textile Mills ....
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....ithin 30 days of this order, then amended provisions of Section 11AC would be applicable. I also confiscate the land, building, plant, machinery, equipments, material used in connection with the manufacture of clandestinely cleared excisable goods, but allow same to be redeemed on redemption fine of Rs. 100000/-. I impose a penalty of Rs. 4,00,000/- on M/s. Volant Textile Mills Ltd under Rule 209A. I impose a penalty of Rs. 20,000/- on Shri. Bhrahmadeo Goving Jagtap under Rule 209A. I impose a penalty of Rs. 20,000/- on Shri. Suresh Dnyaneshwar Bonge under Rule 209A. I impose a penalty of Rs. 10,000/- on Shri. Shankar Hanmant Anandkar under Rule 209A. Being aggrieved by the aforesaid Order-in-Original ....
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....mission of CT3 is nothing but only a procedural lapse. In this regard, he placed reliance on the decision of Avery India Ltd Vs. Commissioner[1999(112) ELT 992(T)]. For the balance quantity of alleged clandestine removal, he submits that this quantity of 18221.73 kgs was lying in the factory of M/s. Volent Textitle Mills Ltd, he submits that this quantity was not proved to have been supplied by the appellant for the reason that except the statements of Shri. J.M. Adhiya, General Manager, all other persons i.e. Shri. L. S. Zanwar, Shri. S.B. Mall and Shri. M.R. Chavan had retracted their statement by filing affidavit therefore there is no conclusive evidence that the goods supplied by the appellant which was found the factory of M/s. Volent ....
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....s regard the balance amount of Rs. 1,40,819/- the goods were seized at the premises of M/s. Volent Textiles Mills Ltd, therefore redemption fine attributed to the said goods cannot be imposed on the appellant as the goods was not belonging to them and it was owned by M/s. Volent Textiles Mills Ltd. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that as per the admission made by persons of the appellant as well as persons from the M/s. Volent Textile Mills Ltd it is accepted fact that appellant were indulged in the clandestine removal of the goods to M/s. Volent for the past also. This charge gets corroborated with the trucks lying i....
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.... of 3270.59 kgs and 18221.73 kgs related to past clearance to M/s. Volent Textile Mills Ltd. In this regard I find that all the persons related to the appellant i.e. i.e. Shri. L. S. Zanwar, Shri. S.B. Mall and Shri. M.R. Chavan and Shri. J.M. Adhiya, had admitted the clearance of the goods without payment of duty to M/s. Volent Textiles Mills Ltd and this was corroborated by statements given by the persons of M/s. Volent Textiles Mills Ltd. The affidavit given by the Shri. L. S. Zanwar, Shri. S.B. Mall and Shri. M.R. Chavan will not be of great help to the appellant for the reason that it is not the sole statements which were relied upon for fastening the duty liability but it was corroborated with the statements of person of M/s. Volent T....