SUPER TYRES PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal under Section 35G of the Central Excise Act, 1944 (for short "the 1944 Act") has been filed by the appellant-firm which is liable to pay duty under the provisions of the said Act. The challenge at the instance of the appellant-firm is to the Order No. 864/2009-EX, dated 4th November, 2009, (Annexure P-10), passed by the Custom, Excise and Service Tax Appellate-Tribunal, New Delhi (in short, "the Tribunal") in Appeal No. E/4672/2004-Ex(BR) [2009 (244) E.L.T. 363 (Tri. - Del.)]. In short, the facts necessary for adjudication as narrated in the appeal are that the appellant-firm has been manufacturing pneumatic tyres and tubes since 1969, in its factory premises situated at G.T. Road, Karnal in respect of which it is holding Central Excise Registration Number dated 27-12-1969. Removal of finished goods from the factory of the appellant was subject to strict scrutiny and checking by the 'proper officer' stationed at the unit itself for levy of tax and every clearance was made under the signature of the said officer. The tyres manufactured by the appellant included Animal Driven Vehicle Tyres (for short "ADV Tyres") which were exempted from payment of Central Excise duty during the period under consideration. The appellant-factory had been maintaining all registers required under the 1944 Act and the Rules framed there under.

(2.) The Excise Authorities conducted visits to the factory of the appellant on 21-1-1988 and 4-2-1988 and resumed the Central Excise statutory and other private records. The visiting team also seized tyres and tubes of different sizes and alleged that the same were not accounted for in the R.G-I Register and that 400 x 8 size tyres were mis-declared as 16x4 size tyres. The said authorities made another visit to the factory premises of the appellant on 28-6-1988 and carried out the physical weighment of tyres of certain sizes. A chart indicating measurement of weights of different tyres of the same size has been attached as Annexure A-l with this appeal by the appellant.

(3.) The authorities issued a show cause notice dated 18-2-1988 to the appellant in respect of the goods seized from its factory premises. The Additional Collector adjudicated upon the case of the appellant and vide order dated 20-2-1989, imposed redemption fine and personal penalty of Rs. 40,000/- and Rs. 1,00,000/-, respectively.