Case Law Details
Attitude Alloys (P) Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata)
CESTAT Kolkata held that the data resumed from the computer print out alone cannot be relied upon to demand duty, without any corroborating evidence. Accordingly, duty demand set aside.
Facts- The present Appeals are filed against the impugned order passed by the Commissioner vide which the Commissioner has confirmed Central Excise duty demand of Rs.1,82,39,247/-, including Cess along with interest, on the ground that the Appellant Company, M/s Attitude Alloys (P) Ltd. has clandestinely cleared 3474.950 MT of “Ferro Silico Manganese valued Rs.11,10,61,111/- without payment of duty. Penalty of Rs.1,82,39,247/- was also imposed u/s. 11AC of the said Act on the Company. Penalty of Rs.10,00,000/- imposed on Shri. Sitaram Agarwal, and Rs. 10,00,000/- on Shri. Arun Kumar Kadmawala, both Directors of the Company under Rule 26 of the Central Excise Rules, 2002.
Aggrieved against the impugned order, the Appellant Company and both the Directors filed appeals before this Tribunal.
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