OM SIVAM TEXTILES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE present appeal is against the Order -in -Appeal No. 246/2004 dated 11.5.04 passed by the Commissioner (Appeals), Salem.

(2.) WHEN the matter was called none appeared for the appellants despite notice. Though the case was posted on four occasions earlier, the appellants have not appeared for the hearing. Therefore the appeal is taken up for final disposal.

(3.) BRIEF facts of the case are as follows: Pursuant to a visit to the premises of M/s. Kumaran Textiles, Chinniampalayam on 16.7.01 by the Officers of H.Qrs. Preventive unit, Coimbatore, evidence was found for removal of 1750 kgs. of cotton yarn to M/s. Om Sivam Textiles, Palladam. They also found an unnumbered set of parallel invoices at M/s. Kumaran Textiles. Further investigations were conducted at the premises of M/s. Om Sivam Textiles and enquiries with the person running the trading business. It transpired that M/s. Om Sivam Textiles had received 1750 kgs. of cotton yarn cleared by M/s. Kumaran Textiles, Chenniyampalayam without payment of duty under fake invoice. Owner of M/s. Om Sivam Textiles had stated that the invoice covering the consignment had been taken back by the proprietor of M/s. Kumaran Textiles. The original authority therefore confiscated the goods involved giving an option to M/s. Om Sivam Textiles to redeem the goods on payment of a fine of Rs. 25,000/ - He demanded the duty due of Rs. 25,760/ - from M/s. Kumaran Textiles as also the interest due. He imposed equal amount of penalty as the duty on M/s. Kumaran Textiles and also a penalty of Rs. 10,000/ - on M/s. Om Sivam Textiles.