OMEGA ELEVATORS Vs. CCE

JUDGEMENT

(1.) THIS application is directed against Order -in -Appeal No. 22/2012(Ahd -I)CE/MM/Commr(A)/Ahd, dt.14.03.2012. The relevant facts that arise for consideration are that the appellant herein had, apparently, cleared the lifts and parts thereof valued at Rs. 72,09,018/ - without accounting for the same in their record under cover of commercial invoices. On further scrutiny, show cause notice was issued for discharge of differential Central Excise duty, interest thereof and imposition of penalty. The adjudicating authority, after following the due process of law, confirmed the demand, appropriated the amount paid and also imposed equivalent amount of penalty. He also appropriated the amount of 25% of the duty liability paid as penalty. The appellant herein, aggrieved by such an order, preferred an appeal before the first appellate authority on various grounds. The first appellate authority after granting personal hearing, did not agree with the contentions raised by the appellant and upheld the Order -in -Original.

(2.) LD . Counsel appearing on behalf of the appellant would submit that confirmation of the order of the Additional Commissioner is incorrect, holding that no co -relation between the commercial invoice and the Central Excise invoice was established, not -accepting the plea of the appellant that the names of the buyers in many of the invoices are the same. It is also his submission that the first appellate authority should have appreciated that the documentary evidence produced by the appellant, there is double payment of Excise duty in respect of certain invoices, non -release of the seized documents by Excise Department has hampered the defense of the appellant, data furnished along with the appeal papers/petition to establish co -relation. It is his submission that bought out parts were purchased after the removal of the goods i.e. lift from the factory and hence the amount paid for such articles would not be considered for levy of duty.

(3.) I have considered the submissions made at length by both sides and perused the records.