TaxTMI 
TaxTMI 
2017 (9) TMI 982
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.... normal sales account, the period March, 01 is shown and in 'the account maintained under the Games folder also the sales account for March, 01 is available. The normal sales account matches with the statutory records including C. Ex. Invoices, whereas the sales account maintained under the head of games does not match with the C. Ex. Invoices for the said period. Specially the period of March, 01 where goods were cleared on advaloreum basis. The customer names in code for are also mentioned against the sales figures. The customer codes are the same as those kept in their normal sales figures. This proves that these sales figures shown under the games for the period 02.04.2001 to 31.08.01 are the sales of finished good for the said period. The fact that this account is found in Games and was a file not easily accessible and is the account of clesarances made without payment of duty has been accepted by Shri Amrit Chhajer. This fact is reinforced by the CD found in the premises of Marudhar Fabrics situated at Kalbadevi who was the main customer and financer of M/s. QP. The contents of the CD with respect to its heading, codes for customers, etc. matches with the contents of the ....
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....e average price has been arrived at by dividing total value of the fabrics cleared by the total quantity of the fabric cleared in a given month on the Central Excise Invoices. 24. It appears that M/s. QP has thus, not only failed to comply with all the requirements and obligations under Central Excise Act, 1944 and Rules made thereunder and consequently, failed to satisfy its eligibility for deemed MODVAT/CENVAT Credit facility under the Notification No. 29/96-CE (N.T.), in respect ofgoods manufactured by it on behalf of Shri Gautam Sclecha & others, but also has knowingly connived with Shri Gautam Salecha & Others in perpetuating the fraud and has thus rendered itself liable for penal action under Rule 173 Q of the Central Excise Rules, 1944, read with Rule 25 of the Central Excise Rules, 2001/2002; incrementally from the foregoing facts enumerated above it is evident that the Noticee No. 1 with the help of Noticees No. 2 to 6 have contravened the provisions of the Central Excise Act, 1944, and suppressed the facts about the illicit removal of Processed Finished goods from its premises with an intent [o evade the applicable Central Excise Duty and thus in the instant case....
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....ot declaring, correct information in. periodical returns filed with the Department were leveled am further it was alleged that the Noticee No. 1 with the help of Noticees No, 3 to 6 have contravened the various provisions of the Central Excise Act, 1944 and suppressed the facts about the illicit removal of excisable goods - processed fabrics from their premises with an intention to evade applicable Central Excise duty therefore proviso to Section 11A for the extended period was invoked for recovery of duty so evaded " 4. Incriminating evidence discovered during March 2001 to April 2001 as well as in August 2005 showed that respondent had clandestinely removed the excisable goods, Therefore adjudication resulted in following consequences:- "1. Central Excise duty of Rs. 48,87,050/- was levied on against M/s Quality Processors, Ichalkaranji under provisions of Section 11-A(2) of Central Excise Act, 1944 and amount of Rs. 10,00,000/- already paid by that concern on 31.10.2005 was ordered to be appropriated against this confirmed amount of demand and remaining amount was due to be recovered forthwith, The amount so demanded for recovery was liable to....
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....rials with him for which he is answerable when the contents in the said materials have nexus to the clandestine removal. Investigation has brought out that the real data relating to clandestine removals were concealed in a games file known as Games LX 01-02. Such symbolic abbreviation was the design of the respondent to retrieve the data for its own use. Respondent when maintained their accounts with such secured device known to it, that establishes relevancy of the data therein for the respondent. Ld. Commissioner (Appeals) failed to appreciate that respondent had not accounted for fabric processed by it and cleared the same without payment of duty. He has only worked hard with a misplaced sympathy to grant relief to the respondent without testing the intensity and gravity of the seized electronic record as well as statements recorded having bearing to the contents therein. Respondent could not rule out the contents in the seized record to be relevant. No contrary evidence was led by it. 8. Learned adjudicating authority in para 35 of his order applied his mind to understand what was the relevan....