PURPLE EXIM ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has assailed the order No.36/2016 C.EX. dated 30.09.2016 passed by the Settlement Commission, Chennai.

(2.) The petitioner is a Partnership Firm engaged in the manufacture of Adhesive and Self-Adhesive Tapes falling under Chapter Heading 3919 1000 of the First Schedule to the Central Excise Tariff Act, 1985 (referred to as 'Central Excise Tariff' for short). The petitioner is holder of Central Excise Registration No.AANFP1125CEM002. It transpires that during the course of investigation undertaken by the Officers of Central Excise, Bangalore-III Commissionerate, records/documents of the petitioner were verified and statements of the Partners as well as that of Sri. Anil Kumar Dugar, Authorized Signatory were recorded under the provisions of Section 14 of Central Excise Act, 1944 ('the Act' for short).

(3.) Show cause notice dated 27.11.2015 was issued by the Additional Commissioner of Central Excise, Bangalore-III, Commissionerate, Bangalore - respondent No.4 to the petitioner on the allegation of contravention of Central Excise law and demanding excise duty totalling to Rs.16,12,153/- payable for the period from February 2012 to November 2013 along with interest and penalties.