2024 (1) TMI 1156

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....nder Rule 26 was imposed upon the appellant on the ground that the appellant being Director of M/s. Senor Metal Pvt Ltd Supplied the raw material clandestinely to M/s. Silver Techno cast who inturn manufactured and cleared their final products clandestinely thus the appellant has abated the evasion of Excise Duty by M/s. Silver Techno cast. 2. Shri Ishan Bhatt learned Counsel appearing on behalf of the appellant submits that the main party M/s. Silver Techno cast against whom the demand of excise duty was raised on the ground of under valuation, clandestine clearance of finished goods has got settled their case under the Sab Ka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) 2.1. It is submitted that once the main party's case....

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....) Air Carrying Corporation P. Ltd. v. CCE - 2008 (229) ELT 80 Affirmed by High Court in 2009 (248) ELT 175 (Bom.) V.K Aggarwal & JK Aggarwal v. CCE 2023 (9) TMI 178-CESTAT New Delhi Siemens Ltd v. CCE 2023 (5) TMI 377-CESTAT Mumbai B.V. Kshatriya v. CGST 2023 (5) TMI 858-CESTAT Mumbai Dinesh Kanoria v. CCE 2022 (13) TMI 1408-CESTAT Mumbai Sasthi Charan Banerjee v. CGST 2022 (12) TMI 1437-CESTAT Kolkata Ramesh Deshpande & Debdutta Chatterjee v. CCE 2021 (7) TMI 1307-CESTAT Mumbai P.B. Vyas v. CCE 2021 (3) TMI 1305-CESTAT Mumbai JPFL Films Pvt. Ltd Vs CCE 2021 (7) TMI 1307-CESTAT Chandigarh 3. Shri Sanjay Kumar learned Superintendent AR appearing on behalf of ....

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....ys asking for the bills. We sold the goods to them always with invoice and that too for full rate. Whereas, the buyers mentioned at sr. no. (iv), (v), (vi) and (vii) above do not insist for bill and therefore we have removed goods either without bill or by under valuation. For manufacture of metal furniture handle the main raw materials are zinc, steel, brass. Our main suppliers are as under; (i) Zinc: Sunmetic Asia, Jamnagar, Binal Enterprises, Rajkot. (ii) Steel: Rajratna Metal, Mumbai, Panchmahal Steel, Ahmedabad. (iii) Brass: Senor Metal, Jamnagar, Zeelmax, Jamnagar. We have purchased the raw materials from the above parties with bills and also without bill as per onward billing of final prod....

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....valuation varies from 40% to 60% of the agreed value." 4.2. From the above statement of partner of M/s. Silver Techno Cast it is clear that though the appellant companies M/s. Senor Metal Pvt Ltd has been stated as supplier of the goods but as regards the supplies made without payment of duty the name of M/s. Senor Metal Pvt Ltd is not appearing which shows that all the supply is made by appellant's company is under invoice and no clandestine removal was made. I find that though the employee of the appellant company admitted to supply the goods but no quantity, value or payment thereof was brought on record as evidence. Therefore, mere verbal admission will not help the revenue. 4.3. I also find that the appellant's company M/s. Senor....