{"id":75822,"date":"2011-02-28T00:00:00","date_gmt":"2011-02-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-vs-unknown-on-28-february-2011"},"modified":"2018-09-08T08:11:00","modified_gmt":"2018-09-08T02:41:00","slug":"ms-vs-unknown-on-28-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-vs-unknown-on-28-february-2011","title":{"rendered":"M\/S vs Unknown on 28 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">M\/S vs Unknown on 28 February, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/187\/2011\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 187 of 2011\n \n\nWith\n\n\n \n\nCIVIL\nAPPLICATION No. 113 of 2011\n \n\nIn\n\n\n \n\nTAX\nAPPEAL No. 187 of 2011\n \n\n \n \n=========================================================\n\n \n\nM\/S\nKWALITY TUBE INDUSTRIES &amp; 1 - Appellant(s)\n \n\nVersus\n \n\nCCE,\nDAMAN - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nADIL R MIRZA\nfor\nAppellant(s) : 1 - 2. \nNone for Opponent(s) :\n1, \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 AKIL KURESHI\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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI   28th February 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Assessee has challenged the judgment dated 8th<br \/>\nOctober 2010 passed by the Customs, Excise &amp; Service Tax<br \/>\nAppellate Tribunal, West Zone Bench, Ahmedabad [hereinafter referred<br \/>\nto as, &#8220;the Tribunal&#8221;]<br \/>\nconfirming the duty and penalty demanded by the Assessing Officer<br \/>\nwhich was confirmed by the appellate authority. Counsel for the<br \/>\nappellant submitted that proper procedure was not followed to<br \/>\nestablish that the goods were under valued. He drew our attention to<br \/>\nRule 4 of the Central Excise [Valuation] Rules, 1975 to contend that<br \/>\nthe Department had not undertaken any exercise of comparing the value<br \/>\nof the goods sold by the assessee for delivery at the nearest point<br \/>\nof time, compared to the sale of the goods in question.\n<\/p>\n<p>\tFrom<br \/>\n perusal of the orders under challenge, and particularly that of the<br \/>\nTribunal, we find that the entire issue has been examined at length<br \/>\nand on the facts, the Tribunal came to the conclusion that the goods<br \/>\nwere under-valued. The Tribunal<br \/>\nconcluded these issues against the assessee by observing as follows<br \/>\n:-\n<\/p>\n<p>\t&#8220;Learned<br \/>\nadvocate appearing on behalf of the appellants, though advanced<br \/>\nnumber of arguments, but fairly agreed that he is not able to show<br \/>\nthat the value at which the goods were being sold to M\/s. Deepesh<br \/>\nTrading Company was the value at which the same goods were being sold<br \/>\nby M\/s. Kwality Tubes Industries to other independent whole-sale<br \/>\nbuyers. He also admitted that Proprietor of M\/s. Kwality Tubes<br \/>\nIndustries being the partner of M\/s. Deepesh Trading Company and<br \/>\nother partners being close family members like his daughter-in-law.<br \/>\nIt is also a fact that the goods were being cleared to said M\/s.<br \/>\nDeepesh Tading Company at a lower value. In view of the above factual<br \/>\nreasons, we find no infirmity in the views adopted by the authorities<br \/>\nbelow. Accordingly, demand of duty of R. 4,41,407\/= stand confirmed<br \/>\nagainst the appellant.\n<\/p>\n<p>\tFurther, the demand of duty<br \/>\nof Rs. 5,81,310\/= stand confirmed on the ground that Copper<br \/>\npipes\/tubes\/coils stand cleared by \/s. Kwality Tubes  Industries<br \/>\nwithout payment of duty. The said demand is based upon the recovery<br \/>\nof octroi receipts from the unit of M\/s. Deepesh Trading Company,<br \/>\nreflecting upon the movement of the goods. In as much as M\/s, Kwality<br \/>\nTubes Industries could not place any corresponding invoice showing<br \/>\nclearance of the goods relateable to the said octroi receipts,<br \/>\nRevenue entertained a view that the said goods were removed<br \/>\nclandestinely. Accordingly, investigations were conducted and<br \/>\nstatement of proprietor of M\/s. Kwality Tubes Industries were<br \/>\nrecorded, wherein he admitted having cleared the goods without<br \/>\npayment of duty. The said statement does not stand retracted by the<br \/>\nproprietor. As such, we find that there is enough material reflecting<br \/>\nupon the act of clandestine removal by M\/s. Kwality Tubes Industries.<br \/>\nAccordingly, demand of rs. 5,81,310\/= is upheld.&#8221;\n<\/p>\n<p>We<br \/>\ndo not find any question of law, much less substantial question of<br \/>\nlaw, arising in this Appeal. The Tribunal has taken into account the<br \/>\nevidence on record and come to a factual finding, which is not shown<br \/>\nto be perverse. Additionally, the procedure laid down in Rule-4 is<br \/>\nnot only parameter for ascertaining<br \/>\nundervaluation of goods, but reference can also be made to Rules 5 &amp;<br \/>\n6 of the Rules which gives further power to the Assessing Officer to<br \/>\ndetect the cases of under-valuation. No case is made out. Tax Appeal<br \/>\nstands dismissed.\n<\/p>\n<p>\tImposition<br \/>\nof penalty was subsequent to confirmation of the duty demanded.<br \/>\nHence, Civil Application No. 113 of 2011 has no merits and is<br \/>\naccordingly rejected.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court M\/S vs Unknown on 28 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/187\/2011 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 187 of 2011 With CIVIL APPLICATION No. 113 of 2011 In TAX APPEAL No. 187 of 2011 ========================================================= M\/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-75822","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>M\/S vs Unknown on 28 February, 2011 - Free Judgements of Supreme Court &amp; 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