ORDER
Archana Wadhwa, Member (J)
1. All the stay petitions are being taken up together as they arise out of the same impugned order passed by Commissioner of Central Excise Pune vide which duty of Rs. 18,57,661 was confirmed against M/s Markas Engineer Pvt Limited along with imposition of personal penalty of identical amounts. In addition personal penalty of various amounts have been imposed upon the other appellants under the provision of Rule 209 A of the Central Excise Rules 1944. The impugned order has been passed in denovo proceeding, when the matter was earlier remanded to him by the Tribunal vide order dated 21.10.2004.
2. We have heard Shri Rohan Shah Ld advocate for the appellant and Shri Vimlesh Kumar Ld SDR for the revenue. The appellant M/s Markas Engineering Pvt Ltd are engaged in the manufacture of PVC Pipes and fittings. Their factory was visited by the Central Excise officers and various records were seized and investigation conducted. The demand was confirmed on the allegation and findings of Clandestine removals, which in turn are based upon the scrutiny of the records as also the statements of Shri Vijay Makhija, Managing Director of the Company where he admitted that the private records were being maintained by them on day to day basis and entire information was being sent to the ie Corporate Office at Mumbai. The said statements of the managing director were not retracted by him at any point of time. As such the Commissioner, by taking into account the said statements read with the other statements of various persons and the scrutiny of the records has concluded against the appellants. Ld Advocate’s submission that such finding is not sufficient to arrive at a finding of Clandestine removal cannot be ‘prima facie’ accepted at this stage in as much as we find that the Commissioner has passed a detailed order taking in to account the entire evidence available on record read with the inculpatory statements of the Managing Director and the other persons. Suffice it to say at this point that the appellants have not been able to make out a good prima facie case in their favour so as to allow the stay petition unconditionally.
3. No financial hardship has been pleaded. Accordingly taking into account over all facts and circumstances of the case we direct M/s Markas Engg. Pvt Ltd to deposit an amount of Rs. 7 lakhs within a period of 8 weeks from today. Subject to deposit of the said amount, the balance amount of duty and entire amount of penalties is dispensed with and its recovery stayed during the pendency of the appeals. The matter to come up for ascertaining compliance on 1/12/2004. Subject to ascertaining compliance appeals would also be taken up for final disposal on the said date.
(Pronounced in Court)