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TaxTMI 
TaxTMI 
TaxTMI 
2023 (5) TMI 7
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.... reported in the monthly returns for June, 2012, but were found missing/unreported in the subsequent month of July, 2012. 2. The aforesaid omisssions and non-payment of appropriate duty were pointed out during audit verification under EA2000 for the period 2011-12 to 2012-13 and during scrutiny of ER-1 returns for the financial year 2012-13. The Revenue was of the view that the appellant had cleared the goods without payment of Central Excise duty aggregating Rs.1,54,472/- (comprising of basic Central Excise duty amounting Rs.1,49,973/- Education Cess of Rs.2,999/- & S & HE Cess of Rs.1,500/-). 3. In so far as 1456 pcs. of other branded garments are concerned, the appellants submitted that these branded goods were returned to them and wer....
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....ment, reveals it to be made very haphazardly and in a hurry as there is no proper sequencing or the listing of the invoices when details of original sale are considered. This observation is to point out that there is no normative structure in the statement of goods sold, returned or for resale thereof during the period 2011-12 and 2012-13. It is further noticed that the copies of the invoices handed over during the course of hearing, carry a faint impression of the rubber stamp of the appellants, indicating their registration number and other jurisdictional details, however, the copy thereof submitted alongwith the appeal paper book do not carry any such impression on any of the invoice copy enclosed to the appeal papers. The Learned Advoca....
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....imation as envisaged in the Notification No.31/2011-CE dated 24th March, 2011 has been furnished to the Department, coupled with the fact of anomalous sets of invoices, one bearing the rubber stamp indicating geographical and other details and the other set with no such rubber stamp (as was pointed out by the Learned A.R.) leaves much for consideration about the genuineness and acceptance of the said documents, submitted towards substantial compliance of their case. 5.2 It is evidently clear that for availing benefit of an exemption notification, its stipulated condition must necessarily be observed. However, in the present case not even the primary requirement of intimation to the jurisdictional authority is met with. T....
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....ewhere than as prescribed. It is thus felt that the appellant was legally obliged to tender the requisite intimation in order to claim the exemption. Further, this failure is not once but with each time the goods were returned and under consideration in the present appeal. The benefit of exemption Notification No.31/2011-CE dated 24.03.2011 therefore, in respect of 1456 pcs is not admissible to the appellants. The benefit of duty paid nature of goods and the consideration of the said stock of 1456 Pcs. of branded good as out of duty paid stocks, cannot therefore be considered in favour of the appellants. 6. In so far, the subject of 4963 pcs. of branded pants not found to be reflected in the ER I statement for July 2012 is concerned, leadi....
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....e certified copies of ER-I for the months of April 2012, May 2012 & June 2012 have been appended as a part of the appeal paper book - copies/transcripts of ER-I filed online for subsequent months are not on record. Instead the appellants have appended their private records and statement culled out for the period 1.4.12 to 31.3.13 in respect of the said goods which gives the date-wise periodical opening & closing balance of the product in addition to certain other details as may have been maintained by them for their cross-reference and business purposes. I am afraid quantities of the product indicated therein cannot conclusively establish their case of holding on to the impugned 4963 Pcs. of branded pants. 8. The ld. Advocate finally....
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....ly prescribed intimation was not furnished to the department to avail of an exemption benefit, or even the veracity of the invoices relied upon is questionable, or the fact that no details of specified goods were included in the monthly return. Under the circumstances to seek shelter under the plea of demand working, being an extension of documents tendered during audit is not only preposterous and abominable but also completely unethical, uncalled for & unwarranted. The same being without a semblance of a legal justification deserves no merit. As discussed in foregoing paras for the availment of benefit of Notification No. 31/11 CE Dated 24.03.2011, one of the principle requirement is the submission of the requisite intimation for which ev....