w w w . L a w y e r S e r v i c e s . i n



C.C.E., Kanpur v/s M/s. Syndicate Food Products


Company & Directors' Information:- B. P. FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15311MP1994PTC032994

Company & Directors' Information:- S P P FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15412DL2004PTC128666

Company & Directors' Information:- J S FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15314OR1991PTC002964

Company & Directors' Information:- H R B FOOD PRODUCTS PVT LTD [Active] CIN = U15146WB1988PTC045281

Company & Directors' Information:- V D FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15400DL2012PTC231717

Company & Directors' Information:- P R FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC030483

Company & Directors' Information:- S S FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15310MH2003PTC142530

Company & Directors' Information:- B K FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15312OR1996PTC004541

Company & Directors' Information:- O H P FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U52205DL1999PTC100269

Company & Directors' Information:- K V FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15122DL2007PTC162739

Company & Directors' Information:- K. C. FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15431JK1982PTC000554

Company & Directors' Information:- K I C FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15316DL1979PTC009757

Company & Directors' Information:- R B FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15313DL2010PTC202753

Company & Directors' Information:- R K B FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15490KL2013PTC033500

Company & Directors' Information:- S K G FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15419UP1991PTC013771

Company & Directors' Information:- B H FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15134DL1997PTC084273

Company & Directors' Information:- N S FOOD PRODUCTS PVT LTD [Strike Off] CIN = U15412WB1992PTC055591

Company & Directors' Information:- H N FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15146UP1990PTC011540

Company & Directors' Information:- V K FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15412UP1988PTC010023

Company & Directors' Information:- B M FOOD PRODUCTS PVT LTD [Strike Off] CIN = U15419WB1993PTC060386

Company & Directors' Information:- I K FOOD PRODUCTS PVT LTD [Strike Off] CIN = U15412WB1991PTC051852

Company & Directors' Information:- S S V FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15499AP1982PTC003547

Company & Directors' Information:- S Q P FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15100MH2003PTC139217

Company & Directors' Information:- F S FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15311MH2000PTC126031

Company & Directors' Information:- Z K FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15400MH2010PTC209818

Company & Directors' Information:- M B S FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U01112WB2003PTC096375

Company & Directors' Information:- N D FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15131DL2002PTC115754

Company & Directors' Information:- C K M FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909KL1998PTC012358

Company & Directors' Information:- G S C FOOD PRODUCTS PVT LTD [Strike Off] CIN = U15316WB1985PTC038398

Company & Directors' Information:- A K G FOOD PRODUCTS PVT LTD [Under Liquidation] CIN = U15412WB1990PTC049789

Company & Directors' Information:- J M D FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15419DL1998PTC097578

Company & Directors' Information:- L K FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15200TG2016PTC103411

Company & Directors' Information:- FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15431JK1966PTC000304

Company & Directors' Information:- R R FOOD PRODUCTS PRIVATE LIMITED [Active] CIN = U15490PN2015PTC154753

Company & Directors' Information:- A N FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15400TG2013PTC091969

Company & Directors' Information:- R V S K FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15490DL2012PTC245851

Company & Directors' Information:- K G Y FOOD PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15400KA1984PTC005909

Company & Directors' Information:- FOOD PRODUCTS (INDIA) PVT. LTD. [Strike Off] CIN = U15311HR1994PTC032356

Company & Directors' Information:- M K FOOD PRODUCTS PVT LTD [Strike Off] CIN = U15209DL1979PTC009924

    Excise Appeal No.1240 of 2008-SM(BR)

    Decided On, 08 April 2010

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONOURABLE MR. M. VEERAIYAN
    By, MEMBER (TECHNICAL)

    Shri S. Gautam, SDR for the Appellants.



Judgment Text

Per M. Veeraiyan:


This is an appeal by the Department against the order of the Commissioner No. 146/CE/APPL/KNP/2008 dated 31.3.2008.


2. Heard both sides.


3. When the officers visited the factory premises on 21.12.04 and verified the stock, they found that there was shortage of 16 bags containing 1,15,200 pouches of pan masala Gutkha valued at Rs. 1,15,200/- involving duty of Rs.35,251/-. Shri Manoj Srivastava, Accountant of the firm admitted the shortage and submitted that the some stock was cleared by mistake from the factory premises by the factory staff without cover of invoices. The statement was not retracted. On the other hand, the respondent paid the duty involved on 23.12.04. The original authority, in pursuance of show cause notice issued, confirmed the demand of duty of Rs.34,560/- and also imposed penalty of Rs.35,251/- under section 11A of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 2002. The Commissioner (Appeals) has set aside the penalty imposed by the order of the original authority on the ground that there was no corroboration about clandestine removal of the inputs.


4. Learned DR reiterates the reasoning and findings of the original authority and the grounds of appeal.


5. I have carefully considered the submissions. This is a case of shortage of finished goods. The authorised signatory not only admitted the shortage but explained the shortages as due to removal of the same without preparing invoices and without payment of duty. After a few days the duty involved stands paid. Undisputedly, there is no retraction of the statement given by the authorised signatory. Once the fact has been admitted, the investigation officers were not expected and required to gather further evidence wasting their time and resources. In view of the above, the order of the Commissioner (Appeals) setting aside the penalty on the ground that there is no further corroboration is not justified.


6. The appeal is allowed. The order of the Commissioner (appeals) is set aside and the order of the original authority is restored. However, the respondent is permitted to pay the amount of Rs. 8812.75 being 25% of the penalty imposed, if they make the payment within

Please Login To View The Full Judgment!

30 days from today in the light of the decision of the Hon?ble High Court in the case of K.P. Pouches (P) Ltd. reported in [2008 (208) ELT 31 (Del)] In the event of failure to pay the amount as above, the penalty will be as imposed by the original authority.
O R