Error by Adjudicating Authority in applying Section 106 of the Evidence Act.

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.

PRINCIPAL BENCH - COURT NO. IV

Excise Appeal No. 50465 of 2019-SM
(Arising out of order in original No. 27-28/PK/GST/DE/2018-19 dated 26.10.2018
passed by the Commissioner, Central Goods & Service Tax, Delhi East).

Sanjay Goel, Director of Appellant
M/s Master India Pvt. Limited
Plot No. 4, Gali No. 2
Friends Colony, Shahdara
Delhi-110095.

VERSUS

Commissioner of Central Goods and Respondent
Service Tax, Delhi (East)
C.R. Building, I. P. Estate, New Delhi.
WITH

Excise Appeal No. 50533 of 2019-SM
(Arising out of order in original No. 27-28/PK/GST/DE/2018-19 dated 26.10.2018
passed by the Commissioner, Central Goods & Service Tax, Delhi East).

M/s M. S. Metal Co. Appellant
458/466, Gali No. 8
Friends Colony, Shahdara
Delhi-110095.

VERSUS

Commissioner of Central Goods and Respondent
Service Tax, Delhi (East)
C.R. Building, I. P. Estate, New Delhi.
WITH

Excise Appeal No. 50534 of 2019-SM
(Arising out of order in original No. 27-28/PK/GST/DE/2018-19 dated 26.10.2018
passed by the Commissioner, Central Goods & Service Tax, Delhi East).

Sunil Gupta, Partner of Appellant
M/s M. S. Metal Co., Gali No. 8
Friends Colony, Shahdara, Delhi.

VERSUS

Commissioner of Central Goods and Respondent
Service Tax, Delhi (East)
C.R. Building, I. P. Estate, New Delhi.

Excise Appeal No. 50535 of 2019-SM
(Arising out of order in original No. 27-28/PK/GST/DE/2018-19 dated 26.10.2018
passed by the Commissioner, Central Goods & Service Tax, Delhi East).

M/s Master India Pvt. Limited Appellant
Plot No. 4, Gali No. 2,
Friends Colony, Shahdara, Delhi-110095.

VERSUS

Commissioner of Central Goods and Respondent
Service Tax, Delhi (East)
C.R. Building, I. P. Estate, New Delhi.

APPEARANCE:

Shri V. S. Negi, Advocate for the appellant
Shri P. Juneja, Authorised Representative for the respondent

CORAM:

HON’BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL)

FINAL ORDER NOS. 51244 -51247/2021
DATE OF HEARING: 05.04.2021
DATE OF DECISION: 12.04.2021

RACHNA GUPTA:

The present order disposes of four appeals arising out of the order of Commissioner, GST bearing 27-28/PK/GST/DE/2018-19 dated 26.10.2018 has been assailed before this Tribunal. The said order has been passed in compliance of the Final Order of thisTribunal bearing No. A/52184-52189/2017 dated 08.03.2017 as was announced against the common order-in-original No. 13/2009 dated 27.03.2009 being a common order of two show cause notices No.167dated 17.03.2006 and 167 dated 28.09.2007 issued to M/s Kayceel Electricals and others i.e. M/s Smita Global Pvt. Limited, Shri Jatinder Kumar Aggarwal, Partner M/s Kaycee Electricals, M/s M. S. Metal Co., the Director thereof Shri Sanjay Goel and M/s Master India Limited.

2. The facts in brief for the adjudication of present appeal is that M/s Kaycee Electricals is a manufacturing unit engaged in the process of hot rolling of copper ingots and thereby converting the same into copper wire ingots. The other appellants are also manufacturers of copper wire of their own and also on job work basis, for the ingots received from other manufacturers on fulfilment of the procedure in this respect. On 21.09.2005, the factory premises of M/s Kaycee Electricals were searched alongwith the residential premises of its Partners. Certain kachha parchies from the two Supervisors of M/s Kaycee Electricals were recovered alongwith the stock taking showing the excess of copper ingots and copper rod to have not been entered. Some currency of Rs. 20,87,310/- was also recovered from the office of M/s Kaycee Electricals and some amount from the Partner thereof Shri Jatinder Kumar Aggarwal and his nephew. Statements of employees as well as Partner of M/s Kaycee Electricals were recorded. Based thereupon the aforesaid two show cause notices were issued alleging clandestine removal of the copper ingots by the appellants herein with the proposal of recovery of interest at appropriate rate and imposition of penalty upon all the appellants. Both the said show cause notices were adjudicated by the common order-in-original initially on 27.03.2009. When the said order was challenged before this Tribunal the matter was remanded back for denovo adjudication. 

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