AI Drafter 
TaxTMI 
TaxTMI 
2019 (10) TMI 96
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...., 1985. The appellants are also availing Cenvat Credit on the Input and Capital Goods used in or in relation to manufacture of their final product in terms of Cenvat Credit Rules 2002/2004(CCR). The Central excise Officers of Preventive Branch of Rajkot Commissioner carried out searches of various premises and resumed incriminating documents/records. The said records/documents were pertaining to various companies namely 1) M/s. Nova Bimet Technologies Pvt. Ltd Silvasa and their Merchant Exporter 2) Resilient Auto (I) Limited Silvasa 3) M/s. La febrica, Rajkot, all the incriminating documents seized under Panchnamas for further investigation. During the course of search some goods were found in excess which was placed under seizure by drawin....
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....as the duty not paid and recoverable under section 11A (1) of the Act. 5) I determine duty amounting to Rs. 27,121/- (Rupees Twenty seven thousand one hundred twenty one only) (Calculated as per Annexure attached with this order) as the duty not paid and recoverable under section 11A (1) of the Act. 6) The Notice No. 1 shall pay the aforesaid amount to duty mentioned in item no. 1 to 5 above, along with the interest leviable thereon under section 11AB of the Act. 7) I impose penalty of Rs. 2,55,73,010/- (Rupees Two Crores fifty five lakhs seventy three thousand ten only) under section 11AC of the Act upon the Notice no. 1. 8) I impose penalty of Rs. 5,00,000/- (Rupees Five lakhs only) under Rule 26 of the....
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....ntral Excise Act, 1944. Therefore, the same cannot be relied upon. He further submits that the adjudicating authority also not properly considered the Production Capacity of the Manufacturer and Electricity Consumption required and used for producing goods which is very important to come to the conclusion that there is a clandestine removal. He further submits that the appellant is of the belief that the authenticity of the Computer data can be known only after examination of the Hard-Disk from where the computer printout was taken. He submits that throughout from Show Cause Notice stage it is the appellants' submission that the computer data is not authentic data of any manufactured or removal of the goods where-as that data is created onl....
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....d price. He prays for dismissal of the Revenue's Appeals. 6. On the other hand, Sh. T. G. Rathod, Ld. Joint commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order to the extent, it relates to confirmation of demand and imposition of Penalty. He submits that during the visit of the Officers shortage and excess of excisable goods were found which shows that the appellant was indulged in clandestine removal. 7. Appellant's Bank account was declared as NPA, this also indicates that due to the clandestine removal, the company was in loss and its account became NPA. As regard the provision of Section 36 B (2), he referred to panchnama that the computer printout was taken in accordance with the said....
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.... Commissioner Of C.Ex., Ghaziabad 2007 (210) E.L.T. 183 (S.C.) 10. We heard both the sides and perused the records. We find that the Ld. Counsel has raised very important issues related to principles of natural justice in as much as whether compliance of Section 36 B (2) was made for taking computer printout, the Ld. Counsel also pointed out that the hard disk from where the computer printout was taken needs to be examined, which will show that whether the data is relevant or it is for the purpose of training as claimed by the appellant. The issue of production capacity vis a vis Electricity consumption also to be examined properly. On these issues proper consideration is required. We are therefore, of the view that matter on the above i....