SHAMA FIREWORKS INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal is directed against the order Nos. A/790- 791/WZB/06 C-II/EB, dated 10/25-4- 2006 2006 202 ELT 90 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal Nos. E/1493/2000-MUM and E/1494/2000-MUM arising out of Order-in Original No. 4/CEX/2000, dated 15-2- 2000. The learned Tribunal disposed of both the appeals by a common order. After considering the contentions advanced on behalf of the appellants and respondents, the reasons for dismissing the appeals are recorded in Para 14 of the Impugned order. The learned Tribunal firstly recorded a finding that the appellants had admitted clandestine removal of goods without any reservation in their statement which have not been retracted till date. The duty was paid immediately on detection without any word of protest and even though another statement was recorded in June, 1998, no protest letter was lodged. The reply to show cause notice was submitted after one year and in between also the appellants never took a plea that the goods were never removed and that the orders relating to them were cancelled. Even in the reply to the show cause notice, or in the grounds of appeals, they have not stated that the statement given by the partner was under coercion or force or that they were incorrect.

(2.) On the contention that the orders wore cancelled, the tribunal held that the plea regarding cancellation of order could have easily been taken during the course of investigation when statements were recorded and the matter could have been verified. The tribunal noted that the Commissioner in his finding has stated that the goods corresponding to the packing slip and lorry receipt were not found either in factory premises or the duty paid godown and the appellants have not taken any objection to the same in their written submission.

(3.) The tribunal further recorded that the conduct of the appellants had been fraudulent in as much as in respect of the shortages in the finished stock and the duty paid godown, the matter has not been contested and it was clear cut case of removal without payment of duty detected by the officers when a full truck load of fireworks were intercepted without any duty paying documents and the appellants have failed to produce any duty paying documents relating to them till today. The tribunal further recorded that the packing slips were duly signed by the partners and contain all details including vehicle number and therefore, they were more in the nature of delivery slip rather than packing slips. Similarly lorry receipt bear signature in most cases of the consignee in token of having received the goods and also admitted by the partner in his statement.