Customs, Excise and Gold Tribunal - Mumbai
Suzuki Synthetics Pvt. Ltd. vs Commissioner Of Central Excise on 25 November, 2005
ORDER Archana Wadhwa, Member (J)
Page 43
1. After hearing both sides, we find that the duty of Rs. 56,41,880/-(Rupees Fifty Six Lakhs Forty One Thousand Eight Hundred Eighty only) stands confirmed against the appellants by the impugned order of the Commissioner on the findings of clandestine removal of fabrics, which in turn are based upon recovery of 52 slips from the appellants' factory during the course of visit of the officers on 19.09.2002.
2. The appellants have contended that the figures as reflected in the said slips represent re-treatment of the fabrics. But the Commissioner has found that apart from 6 slips, the balance did not have the words "RT" on that and the figures are not entered in re-treatment register being maintained by the appellants. It has also been argued before us about the electricity consumption figures shown by the appellants during the course of adjudication do not show any clandestine removal.
3. The Revenue's contention is that this is a case of clandestine manufacture and removal of huge quantity of fabrics and the payments made to the folders also do not advance the appellants' case.
4. However, we find that all the above contentions raised by the appellants have been dealt effectively by the Commissioner. Admittedly, when the clandestine manufacture and clearance is being made, no charges would have been made to the folder and would be reflected in the folder register maintained by the assessee.
5. (The ld. Advocate has not been able to explain as to why the practice of marking chits with "RT" whenever they were being re-treated has not been followed in respect of all the slips and has been selectively written on 6 slips.) As such we are of the view that (appellants had not been able to make out a prime facie case in their favour so as to allow the stay petition un-conditionally.)
6. It is also seen that the appellants have a profit of around Rs. 50,00,000/- (Rupees Fifty Lakhs only) (approx.) during the preceding financial year and as such are not pleading any financial hardship. The appellants have already deposited an amount of 2,76,000/- (Rupees Two Lakhs Seventy Six Thousand only (approx.) during the course of investigation.) By taking into account the overall facts and circumstances of the case, (we direct the appellants to further deposit an amount of another Rs. 10,00,000/-(Rupees Ten Lakhs only) towards duty within a period of six (6) weeks from today and report compliance on 02.01.2006.) (Pronounced in Court)