{"id":157455,"date":"2008-07-21T00:00:00","date_gmt":"2008-07-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-b-whether-on-21-july-2008"},"modified":"2017-12-06T12:44:17","modified_gmt":"2017-12-06T07:14:17","slug":"commissioner-vs-b-whether-on-21-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-b-whether-on-21-july-2008","title":{"rendered":"Commissioner vs B] Whether on 21 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs B] Whether on 21 July, 2008<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1085\/2007\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1085 of 2007\n \n\n \n \n==========================================\n\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE - Appellant(s)\n \n\nVersus\n \n\nINMARCO\nINDUSTRIES MAINTENANCEPVT. LTD. - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nHARIN P RAVAL for Appellant(s) : 1, \nNone for\nOpponent(s) : 1, \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 21\/07\/2008 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>The<br \/>\n\tappellant ?  Revenue has proposed the following three questions :\n<\/p>\n<p>?S[A]\tWhether<br \/>\nthe Hon&#8217;ble CESTAT was justified in upholding Commissioner<br \/>\n[Appeals]&#8217;s order inasmuch as setting aside the order for<br \/>\nconfiscation of seized goods and imposition of redemption fine?\n<\/p>\n<p>[B]\tWhether<br \/>\nthe Hon&#8217;ble CESTAT was justified in upholding the order of the<br \/>\nCommissioner [Appeals]&#8217;s order inasmuch as reducing penalty imposed<br \/>\non the respondent under Rule 173-Q[1] of Central Excise Rules, 1944<br \/>\nfor non-accountal of goods in RG-I Register?\n<\/p>\n<p>[C]<br \/>\nWhether the Hon&#8217;ble CESTAT was justified in upholding the<br \/>\nCommissioner [Appeals]&#8217;s order that the revenue has no proof that the<br \/>\nentry in RG-1 Register was not made with the intent to evade the<br \/>\npayment of duty and, therefore, penalty imposed under Rule 173Q[1] of<br \/>\nCentral Excise Rules, 1944, was not warranted???\n<\/p>\n<p>Heard<br \/>\n\tthe learned counsel for the appellant.    He has invited attention<br \/>\n\tto the findings recorded by the adjudicating authority in the<br \/>\n\tOrder-in-Original, to submit that contrary findings recorded by the<br \/>\n\tCommissioner [Appeals] and confirmed by Tribunal, are not correct.\n<\/p>\n<p>On<br \/>\n\t18.6.1997, the officers of Central Excise Department visited the<br \/>\n\tpremises of respondent assessee and carried out stock verification.<br \/>\n\tAccording to the adjudicating authority, there was shortage of stock<br \/>\n\twhen compared with RG-I Register and excess stock was also found on<br \/>\n\tthe premises which had not been entered in RG-I Register. The<br \/>\n\texplanation of the respondent assessee, both before the adjudicating<br \/>\n\tauthority and the Commissioner [Appeals], is to the effect that the<br \/>\n\tpanchnama was drawn up in absence of panchas who have filed<br \/>\n\taffidavits to the said effect.  That for the purposes of shortage,<br \/>\n\texplanation was tendered in response to the show cause notice and<br \/>\n\tthe Department was requested to re-verify the same as the same was<br \/>\n\texplainable in light of the entries made in the RG-I Register.<br \/>\n\tInsofar as the excess stock is concerned, the explanation was that<br \/>\n\tShri D.P.Gohil, Project Manager was absent and hence, entries could<br \/>\n\tnot be made in RG-I Register, because the employee present, one Shri<br \/>\n\tMayur Vashi was new to the job and was not conversant with<br \/>\n\tmaintenance of RG record.\n<\/p>\n<p>The<br \/>\n\tCommissioner [Appeals] has recorded the findings as under :\n<\/p>\n<p>?S[4]\tI<br \/>\nhave considered the matter and I find &#8211;\n<\/p>\n<p>[a]\tIt<br \/>\nis the appellants own submission in his reply to the SCN and which is<br \/>\nmade a ground in appeal that the shortages could be explained and I<br \/>\naccept the same as explained in this reply.  However, in the same<br \/>\nreply, it is an admitted position that the certain quantities<br \/>\nremained unentered in the RG1 due to the fact that Shri D.P.Gohil,<br \/>\nProject Manager was absent and Shri Mayur Vashi was new and could not<br \/>\nproperly record the RG1.  I also agree with the submission that there<br \/>\nwas no preparation for clandestine removal nor any established in<br \/>\nthis case.\n<\/p>\n<p>[b]\tIn<br \/>\nview of the same, I do not find any reason to order the confiscation<br \/>\nunder Rule 173Q(1).  However, a penalty could be imposed for non<br \/>\nentry in the RG1 and I reduce the penalty to Rs.2000\/- under Rule<br \/>\n173Q(1)  which is the maximum prescribed under 226 for non entry.<br \/>\nSince, I am not in a position to establish any removal as the<br \/>\nshortages are explained, no duty could be confirmed on the shortages<br \/>\nas found in the OIO.  Since, no duty on clandestine removal is being<br \/>\ndetermined Section 11AC cannot be invoked.  Therefore, no mandatory<br \/>\npenalty under Section 11AC is called for.  I do not find any reasons<br \/>\nto impose a penalty under 209-A on the Project Manager.??\n<\/p>\n<p>The<br \/>\n\taforesaid findings have been confirmed by the Tribunal.\n<\/p>\n<p>In<br \/>\n\tthe aforesaid set of facts and circumstances of the case, it is<br \/>\n\tapparent that the evidence has been appreciated both by the<br \/>\n\tCommissioner [Appeals] and the Tribunal, and thereafter, findings of<br \/>\n\tfact have been recorded.\n<\/p>\n<p>In<br \/>\n\tthe circumstances, in absence of any infirmity in the order made by<br \/>\n\tCommissioner [Appeals] and confirmed by the Tribunal, the impugned<br \/>\n\torder of tribunal does not give rise to any question of law, much<br \/>\n\tless a substantial question of law.  The appeal is, accordingly,<br \/>\n\tdismissed.\n<\/p>\n<p>[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs B] Whether on 21 July, 2008 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1085\/2007 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1085 of 2007 ========================================== COMMISSIONER OF CENTRAL EXCISE &#8211; Appellant(s) Versus INMARCO INDUSTRIES MAINTENANCEPVT. LTD. &#8211; Opponent(s) ========================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-157455","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs B] Whether on 21 July, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-b-whether-on-21-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs B] Whether on 21 July, 2008 - Free Judgements of Supreme Court &amp; 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