- (1.) This order shall dispose of C.E.A. Nos. 130 and 162 of 2006, which have been filed by the assessee under Section 35G of the Central Excise Act, 1944 (for brevity, the Act'). The first appeal has been filed by the Company and the other appeal is by the Director Shri Nand Kishor Aggarwal. The challenge in these appeals is to a consolidated order-dated 19-10-2005 (A-5), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, the Tribunal'). There are categorical findings based on the admission made by the Manager of the Company under Section 14 of the Act along with admissions of Shri Nand Kishor Aggarwal and other documentary evidence holding that the appellants have effected clearance of finished excisable goods without payment of duty. It has further been held that the details of Outgoing Gate Passes (OGPs) and duty paid invoices do not tally and their dates are different. Accordingly, the invoices which were produced by the appellants against OGPs have not been accepted for the additional reason that procedural requirements contemplated by Rule 173H of the Central Excise Rules, 1944 have not been complied with. The Tribunal has rightly placed reliance on a judgment of Hon'ble the Supreme Court in the case of Indian Aluminum Co. Ltd. v. Thane Municipal Corporation, 1992 Supp1 SCC 480. The contention of the assessee that verification can now be carried out, has been rightly rejected because the assessee had failed to file the necessary declaration at relevant time in 1997. Moreover, the appeal filed by Shri M.S. Malik, being C.E.A. No. 161 of 2006, came up for consideration of this Court on 8-2-2007 and a Division Bench of this Court of which one of us is a member (M.M. Kumar, J.), have dismissed the same by upholding the consolidated order dated 19-10- 2005, which is impugned in these appeals. Therefore, there is no merit in these appeals and the same are liable to be dismissed.
(2.) For the reasons aforementioned, these appeals fail and the same are dismissed.;