PREMIUM PACKAGING P. LTD., SHRI Vs. CCE

JUDGEMENT

(1.) THIS appeal has been directed by the appellants against the impugned Order -in -Original vide which the adjudicating authority has confirmed the demand and imposed penalties as detailed therein against them.

(2.) THE appellants are engaged in the manufacture of flexible printed laminated plastic rolls of 3 layer and 2 layer, co -extruded multi layer poly films, printed poly, printed poly bags, printed plastic sheets (polyester) etc. Shri Ajay Jain and Shri Vipul Jain are their Directors. Proceedings were initiated against them through a show cause notice dated 13.12.2001 by alleging that they had indulged in suppression of production/ clandestine removal of the excisable goods without payment of duty during the period in dispute i.e. December 1988 to July 1999. They had been purchasing/procuring unaccounted raw -material without entering in the statutory records and used that raw material in the manufacture of finished excisable goods which they removed without payment of duty as well as without issuance of the invoices. They also indulged in the clandestine removal of the goods from their depot with the help of parallel set of invoices. Payments of the goods were received by them in cash which were not entered by them in their records. The allegations were based on the one hard disc, 10 zip discs and 16 floppies (hereinafter referred to as 'Peripherals') which were taken into possession from the Head Office -cum -Sale Depot of the appellants on 30.7.1999 and the statements of Shri Ajay Jain, Director; Shri Brajesh Dwidedi, Authorised Signatory; Shri Rajesh Srivastava, Clerk, Ms Arti Srivastava, Computer Operator; Shri R.D. Gupta, Director of M/s Vindhvasni Carriers Pvt. Ltd. (Transportor); Shri R.K. Dixit, Accountant - M/s Pawan Carrying Corporation (Transporter); Md. Irfan, Partner - M/s Syndicate Tobacco Product (Buyer), who purchased the finished goods from the appellants, were recorded. The print out of certain informations pertaining to only 2 zip discs, was taken out on 30.7.1999 - the date of raid on the factory premises of the appellants. Thereafter, on 18.8.1999, the Officers copied 9 zip discs in their Departmental computer. On the basis of this evidence, the duty demand of the disputed amount with a proposal to impose penalty was raised against the appellants.

(3.) THE appellants in reply to the show cause notice disputed the authenticity of the print outs and the copied 9 zip discs. They made request for having access to the peripherals, but could not get the same. They also took with them the computer engineer for copying the information/data on the peripherals, but the same was not available. The adjudicating authority through the impugned order confirmed the duty demand and the penalty, as detailed therein.