SURYA ALLOY INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject matter of challenge in this writ petition is the show cause notice, dated 30th April 2013, issued by the Commissioner, Central Excise, Bolpur, against the petitioner alleging evasion of Central Excise Duty on clandestine clearance of the goods without recording the productions in the Daily Stock Account Register. The show cause notice was issued after incriminating documents, recovered during search and seizure, showing discrepancies; leading to suspicion of clandestine clearance of the goods from the factory of the petitioner without payment of the excise duty.

(2.) According to the department, a pen drive was recovered from the factory premises of the petitioner containing data/information relating to production of the M.S. Billet between the periods 1.7.2009 to 14.1.2010 which did not tally with the Daily Stock Account Register maintained in the factory. Perusing those data/records suggest that excess production was made for which excise duty is not paid. The authorities, thereafter, made extensive investigation and recorded the statement of the person authorised to maintain those accounts and subsequently, issued the show cause notice. The petitioner appeared before the authority, as directed in the said show cause notice, and asked for supply of certain documents. Subsequently challenge to the show cause notice is made in this writ petition.

(3.) At the time of moving this writ petition, the petitioner demonstrated before this Court that the entire basis of the show cause is on assumption and presumption and there is no corroborative evidence produced justifying the alleged clandestine removal of the goods. This Court, therefore, admitted the writ petition and allowed the parties to exchange affidavits, which have been filed by the respective parties.