TaxTMI 
TaxTMI 
2022 (2) TMI 1322
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....) & (4) of Section 127 of the Act and issue discharge certificate upon payment being made by petitioners AND (C) Pending hearing and final disposal of this petition, Hon'ble Court may be pleased to accept the form of declaration under the category of "Litigation" subcategory "SCN involving Duty pending or any other category and to undertake the process of verification by designated committee and to issue statement under Sub-section (1)(4) of Section 127 of the Act and issue discharge certificate upon payment being made by petitioners subject to final outcome of this petition; AND (D) THIS HON'BLE COURT may be pleased to issue add interim relief in terms of Para (C); AND (E) THIS HON'BLE COURT may be pleased to pass such other and further orders may be deemed just and proper in the facts and circumstances of the present case" 2. The facts giving rise to this litigation may be summarized as under:- 3. The writ applicant No.1 was a partnership firm carrying on business of manufacturing of automotive paints under the brand name 'Sunlac'. The writ applicants Nos. 2 and 3 respectively were the partners of the firm. 4. The writ appli....
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....New Goodluck Market, B/ h. Jaibharat Textiles, Opp. Chandola Talav, Ahmedabad under Rule 209A of erstwhile Central Excise Rules, 1944, Rule 26 of the Central Excise (No. 2) Rules, 2001 and Rule 26 of the Central Excise Rules, 2002 for his acts of omissions and commissions recorded in my findings hereinbefore. 42.1 In terms of the proviaions of Section 11 AC of Central Excise Act 1944, where such duty, as determined under sub-section (2) of Section 11 A and the interest payable thereon under Section 11AB of the Central Excise Act, 1944, is paid within thirty days from the date of the communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be aid by such person under this section, shall be twenty-five per cent of the duty so determined. 42.2 Accordingly, M/s. Sunshine Corporation, New Goodluck Market, B/h. Jaibharat Textiles, Opp. Chandola Talav, Ahmedabad are given an option to avail the offer of payment of reduced penalty i.e. 25% of the duty confirmed, under Section 11AC of the Central Excise Act, 1944, subject to the condition that the entire amount of Duty determined and confirmed alongwith interest at the....
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....h inculpatory statements, establish the attempt to evade duty. 6. On the other hand, Learned Counsel submits that the decision of the Hon'ble High Court of Patna in Commissioner of Central Excise, Patna v. Universal Polythelene Industries [2011 (270) ELT 168 (Pat.)] requires that the certified details submitted by them should not be ignored. furthermore, the decision of the Tribunal in Arya Fibres Pvt. Ltd. v. Commissioner of Central Excise, Ahmedabad - II [2014 (311) ELT 529 (Tri.-Ahmd)], placing emphasis on the necessity of cross-examination after calling to mind the decision of the Hon'ble Supreme Court in Bareilly Electricity Supply Co. v. The Workmen [1971 SCC (2) 617], in Swadeshi Polytex Ltd. vs. Collector of Central Excise [2000 (122) ELT 641 (SC)] and that of the Hon'ble High Court of Delhi in Basudev Garg v. Commissioner of Customs [2013 (294) ELT 353 (Del.)], was also cited. 7. The lack of any evidence pertaining to procurement of excessive raw material, or of shipment of finished goods, to the trading unit is not in dispute. It would appear that the statement of various individuals, that have been relied upon to substantiate the indirect ev....
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....pose it wanted to avail the opportunity of cross-examination. That apart, the Adjudicating Authority simply relied upon the price list as maintained at the depot to determine the price for the purpose of levy of excise duty. Whether the goods were, in fact, sold to the said dealers/witnesses at the price which is mentioned in the price list itself could be the subject matter of cross-examination, Therefore, it was not for the Adjudicating Authority to presuppose as to what could be the subject matter of the cross-examination and make the remarks as mentioned above, We may also point out that on an earlier occasion when the matter came before this Court in Civil Appeal No. 2216 of 2000, order dated 17-3-2005 [2005 (187) E.LT. 433 (S.C.)] was passed remitting the ease back to the Tribunal with the directions to decide the appeal on merits - giving its reasons for accepting or rejecting the submissions.'" 8. We find that the confirmation of demand of duty rests, therefore, upon the shakiest of foundation. The adjudicating authority was required to consider the request for cross-examination of the witnesses in the light of the decision of the Hon'ble Supreme Court supra. In or....
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....h Section 125(1)(a) they were eligible to file declaration. Any individual who had filed an appeal before the appellate form and such appeal has been finally heard on or before 30.6.2019 would not be eligible to file the declaration. The respondent No.1 vide the notification No. 4/2019- Central Excise (NT) dated 21.8.2019 appointed 1st day of September 2019 as the date for making the scheme come into force. The respondent No. 1 thereafter issued rules called the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, Rules 2019" . The writ applicants herein having come to know about the scheme individually submitted their online form of declaration on 20.11.2019 under Section 125 under the category of "Litigation" and sub-category of "show-cause-notice involving duty pending". 9. The form of declaration filed by the writ applicants came to be rejected on the ground as under:- "The Correct category is pending appeal instead of the wrong category declared as SCN pending. This is because of the fact that the CESTAT has remanded the case under order dated 02.08.2019. Thus, as on 30.06.2019, the case was pending appeal with the CESTAT. Further the date of hearing shown in Final O....