Evasion of central excise duty by the appellant

CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
NEW DELHI

PRINCIPAL BENCH, COURT NO. IV

EXCISE APPEAL NO. 52765 of 2019 (SM)

[Arising out of the Order-in-Appeal No. BHO-EXCUS-002-APP-40-19-20 dated
24/06/2019 passed by The Commissioner (Appeals), Central Excise, Customs
& Service Tax, Raipur.]

M/s Sky Alloys & Power Pvt. Ltd. Appellant
Khasra No. 166, Village Temtema, Kharsia,
Raigarh (C.G.)

VERSUS

Assistant Commissioner, Respondent
Customs & Central Goods & Service Tax,
Division Raigarh (C.G.).

Appearance

Shri Vinay K. Jain, Advocate – for the appellant.

Shri Yashveer Singh, Authorized Representative (DR) – for the
Respondent.

CORAM: HON’BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL)

FINAL ORDER NO. 51253/2021
DATE OF HEARING : 05/04/2021.
DATE OF DECISION: 12/04/2021.

RACHNA GUPTA :-

The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in manufacture of Sponge Iron, MS Ingots and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November 2015 by the team of Preventive Officers of Central Excise, Customs and Service Tax acting upon the intelligence gathered about evasion of central excise duty by the appellant by way of procurement of unaccounted raw materials, clandestine manufacture of excisable goods without accounting the same in their daily stock account and removing the same without payment of central excise duty. The documents were recovered during the search and the investigating team also got stock of finished goods and raw material during the physical verification. While comparing the said physical verification report and the documents recovered with the opening stock finished goods and the raw material declared by the noticee the team noticed that 56.300 MT of MS Ingots and 221.693 MT of Iron Ore is excess/unaccounted stock in the factory premisesResultantly a show cause notice No. 3976 dated 3 May 2016 was served upon the appellants proposing the seized MS Ingots and the Iron Ore to be confiscated alongwith the proposal of imposition of penalty. The said proposal was initially confirmed vide order-in-original No. 20/ADJ/AC/RGH/C.Ex/2018-19 dated 15 January 2019. The appeal thereof has been dismissed vide order-in-appeal No. BHOEXCUS-002-APP-40-19-20 dated 24 June 2019. Being aggrieved the appellant is before this Tribunal.

2. I have heard Shri Vinay K. Jain, learned Counsel for the appellant and Shri Yashveer Singh, learned Authorized Representative for the Department.

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