| DETAILS OF NOTICES UNDER SECTION 142 OF THE CUSTOMS ACT | ||||||||||
| NAGPUR-ZONE | ||||||||||
| NASIK COMMISSIONERATE | ||||||||||
| Sr. No. | Name & address of the Defaulter | Name & address of proprietor/partners/Directors (if any) | Section 142 (Notice No.and Date of issue) | Details of Arrear outstanding against the defaulter i.e.Duty, Penalty, R.F. etc. | Nature of offence (Gist of the case, not more than 2-3 lines) | Whether until still functional? | Whether assets identified? | Recovery action initiated/ till date | Remarks | |
| 1 | M/S UNITED ENGG. WORKS, E-48, D-Road, MIDC, Satpur, Nashik-7 | Partner-1) Shri. Inderjeet Singh Soundh 2) Shri. Parvinder Singh Soundh, E-48, d road, MIDC,Satpur, Nashik-7 | VGN(30)DETAIN/T-4/2002/860/DT.08/04/04 issued by DC, Nashik-I | Duty Rs. 329752/- Interest calculated till 15/9/04 Rs.430494/- | Assessee has defaulted in payment of duty on due date for Q.E. 9/03,12/03, 3/04 & 06/04 | Yes | No | Goods worth Rs. 682000/- attached on 19/2/04 & Rs.400000/- on 5/8/04 | ACNPS 1435NXM 001 | |
| 2 | M/s Waheguru Steel Ind. Now known as M/s. Vallabha-Re-rolling Mills Ltd.,. D-39 MIDC Ambad Nasik | PROP- Mrs.Meena Kalantri Vallabh, Partner-Shri. Vallabh Kalantri Lalchand, Dhanvantri Society, Dhanvantri Hospital Lane, Tilakwadi, Golecoloney, Nashik. Add. Reliably learnt is C/O Gopal Bhawan, Kalambekar Tower, Panchawati Karanja, Nashik-3 Ph. Res.0253/2571520 | F.NO.V(73)15-21ADJ/01/2892 DT.1/10/92 | DUTY Rs.145000/- | availment of irregular modvat credit | no | yes | attached rolling mill valued to rs. 19.25 lakhs attached on 29/10/02 | property attached u/s 142 . The attached goods were already hypocitaed to the bank as first and only claim. Due to non-payment of loan Bank has obtained decree order from competent authority for recovery of loan by sale of goods. Assessee obtained stay order against decree. Bank has filed W.P. before the Mumbai H.C. against the stay. Matter subjudice with Mumbai H.C., Ref. made to law ministry vide letter dtd.5/12/03 for advice pertaining to disposal / acution proceeding or otherwise. | AACPV 9929 BXM 001 |
| 3 | Aditya Auto Pvt. Ltd.,84, Satpur, Nashik | Shri. Rajedra Bhat- Director, Smt. Vidya R. Bhat, Director, both residing at 79/c, Sunder Apartment, Sion, Trombay Rd., Chembur, Mumbai-71 | Appendix-1 issued No.02/04 dt.25/7/04 | Rs.39988/-D (OIO No.181/96 dt.17/9/96(OIA NO.319/98 DT.13/7/98 | Availment of cenvat credit without filing declaration | No | Yes | Ann-I issued | On factory there is a claim of SICOM & SBI also. At factory site the Machinery attached by the range are not available , hence, FIR lodged against the director of company | |
| Rs.5393-D, Rs.500-P OIO NO. 242/00 dt.12/12/00 | do | No | ||||||||
| Rs.98874-D, Rs.2000/-P (OIO NO.219/99 DT.20/9/99& OIA NO.CEX-XI/JMJ/712/916/APL/NSK/04 DT.20/1/04 | DO | NO | ||||||||
| 4 | KATHE STEEL , S.NO. 400A/2 Part, Next to MSEB KV STN. Mumbai Agra Rd. B/h Tractor Center, Nashik. | Shri. Sharad U. Kathe, Vijay M. Kathe, Uddhav N. Kathe, Gandgadhar N. Kathe all residing at Pitruprem, B/h Dwarka Hotel Nashik | Appndix-1 No. 01/04 F.NO.VGN(30)281/TECH/NSK-III/03 DT.8/7/04 & Appendix-II No.01/04 issued on .26/07/04 | Rs.1645640/-D | Party has not paid compounded levy U/s. 3A & Rule 96ZP (3) of CER, 1944 | No | Yes | Notice to defaulter has been issued. | Assessee approached to the Commr. With a request not to initiate action for recovery and to consider their plea. | |
| 5 | Surya Muphy Richard Ltd., Satpur Nashik | Rajat M. Kukar, M.D., residing at 113-B, Andheri Ind. Estate, P.No.22, Opp. Viva Desai Rd. Andheri W Mumbai-58 | Appendix-I issued bearing No.03/04-05 dt.2/8/04 | Rs.1303363-D, Rs.10000-P (OIO NO.532/97 DT.9/1/98 & OIA NO.SDK(72)72A/AUR/2000 DT.10/5/00 | Under valuation of goods cleared to Brand Name owner. | No. | Yes. | Notice to defaulter has been issued. The case is pending in CESTAT under unstayed category pending from Year 2000. Unit is taken over by SICOM | ||
| 6 | Sarlia Steels Pvt. Ltd. Sinnar | DIRECTORS;-1Satbirkumar Sarlia,303 Roonwal Tower,Vartak Nagar Thane (W) &(2) -3/Uravraj Compound, IInd Pokhran Rd.Rajiv Gandhi Nagar,Sonapur,Bhandup (W) Mumbai (2) Shri Surajbhan Sarlia, 98/Urban Estate No.2,Hissar. | Notice of demand to defaulter issued by AC. Nasik under F.No.VGN(30)91/T-4/98 dt 8.1.99 & attachment order issued on 12.7.99. | No OIO Rs.32.68 Lakhs. | Compounded levy under Rule 96ZO(3) | Closed since 1999 | Yes--Induction Melting Furnace worth Rs. 73 lakhs attached. | Appendix-IV issued on 27.7.99.Details of recovery action as per Col.10 | Assessee failed to pay duty, hence immovable property I.e. Induction furnace worth Rs. 73 lakhs attached on 14.7.99. M/s. MSFC, Nashik has taken over the factory for their dues in Feb 2000. M/s. MSFC is trying to sell the property as well as personal prop | |
| 7 | Nareda Ispat Pvt. Ltd. Sinnar | Directors:-1.Rajnikant M.Sharma, Salasar Nagar No.2,B-206,Navghar Rd. Bhayander (E)401105, (2) Shashikant S. Sharma 7/A Sarawati Sadan,302/303 Navghar Rd. Bhyander,(3) Jevankumar S.Sharma A/405,New Anjali Co-op Scy.B.P.Road,Bhayander (E),(4) Prassanna D. | Notice to defaulter issued by AC. Under F.No. VGN(30)186/T-4/49/2765 dt.4.9.01 and Order of attachment issued on27.12.2001. | 2.26 Lakhs | Compounded levy under Rule 96ZO(3) | Closed since | No | Appendix-III issued on 7.1.02.Details of recovery action as per Col.10 | Abatement claim for Rs. 2.26 Lakhs has been rejected by Commissioner, Central Excise, Aurangabad under Rule 96 ZO(2) vide letter F.No. VGN(30)155/TE/99 dtd. 19.12.2000. Assessee neither filed appeal nor paid dues inspite of pursuation. Hence final product | |
| 8 | Kishore Foot wear Ind MIDC. Malegaon, Sinnar. | Directors:- 1) Kishore Shankar Signapurkar (2) Sushila S. Signapurkar -32,Habib park,Mirza Ghalib Marg, Byculla, Mumbai -400 008 /Mumbai Add.of the Co:-204,Byculla Service Ind.,D.K.Marg,Byculla (East) Mumbai. | No defaulter /attachment notice issued as there is no property for attachment in Sinnar | OIO No.18/98 dt.26.2.98 -Duty Rs.32.82 Lakhs & Penalty Rs.5 lakhs | Raw material I.e.Velvet which was imported without payment of duty under Bond were got burnt on 6.12.94 | Closed Since 1994 | No assets are available in Sinnar | Appendix-IV issued on 27.7.99.Details of recovery action as per Col.10 | Unit is closed since 1994 due to fire accident. Reference with Hdqrs regarding attachement of property of directors and launching prosecution is made. Accordingly the I/c Range officer was deputed to CEGAT Mumbai to obtaining the copy of affidivate filed | |
| 9 | Feature Home Products, MIDC.Malegaon | Shri K.K.Jiwrajka, Director, 84,'Martahada', Dr. A.V. Road,Near Canara Bank, Worli Naka, Mumbai-18. | Notice to defaulter & attachment issued by Dy. Commr. vide F.No.V(Gen) Misc-2/Adj /2000/43/ 87 dt 16.10.2001 | OIO No.123/2000 dt.23.11.00 -Duty Rs. 0.58 Lakhs & Penalty Rs. 0.58 Lakhs. | Cleared samples of finished goods as free samples without payment of duty. | Yes | Yes-- | Raw Material input I.e. Sprayer Pumps valued at Rs.171711/-attached. | CEGAT dismissed assessees appeal vide order No. C-III/1955-56-WZB dated 17.12.2003 received on 25.3.2004. Commr(A), Nashik vide order No. CEX/XI/JMJ/295/916/NSK/APL/04 dtd Nil received on 15.7.04 has modified the OIO and reduced the penalty to Rs. 29000/- | |
| 10 | Feature Home Products, MIDC.Malegaon | Shri K.K.Jiwrajka, Director, 84,'Martahada', Dr. A.V. Road,Near Canara Bank, Worli Naka, Mumbai-18. | Notice to defaulter & attachment issued by Dy. Commr. vide F.No.V(Gen) Misc-2/Adj /2000/43/ 87 dt 12.9.01and attachment notice dtd.21.9.01. | OIO No.98/97 dt.28.1.98 -Duty Rs. 1.56 Lakhs & Penalty Rs. 1.52Lakhs. | Cleared branded goods at concessional rate undr Notfn.1/93.& shortages noticed in finished goods | Yes | Yes-- | Raw Material input I.e. Sprayer Pumps valued at Rs.4,71,744/-attached on 21.9.01 | Cegat dismissed assessee's appeal vide order No. C-III/99-WZB dated 8.10.2003 which is received in the office on 25.3.2004. Misc application filed on 28.1.2004. Excisable goods valued at Rs. 471744 attached on 21.9.2001.It is learnt from the assessee that | |
| 11 | Lele Steel P.Ltd. MIDC,SINNAR | Sandeep Diwakar Lele -Director (2)Mrs. S.S. Lele-Director.Yash Aptt. Jagtap Mala,Behind Bytco College,NasikRoad. | Notice to defaulter issued under F.No. VGN(30)38-A/Lele Steel/T-4/97 dt.7.6.00 & attachment notice dt.7.9.2000 | NO OIO compounded levy under RULE 96 ZO(3) Rs.10.34Lakhs. | Compounded levy under Rule 96ZO(3) | No | Yes | Plant & Machinery valued at Rs. 53.43 lakhs attached on 21.11.2000 | Defaulter notice was issued to party vide F.No. VGN(30)/38-Lele/97 dated 07-06-2000. Notice of attachment of plant and machinery and prohibition of transfer of property issued under F.No.VGN(30)38-A/Lele-steel/T-4/97 dated 24-08-2000 and 07-09-2000. | |
| 12 | Super Steel Indust.MIDC. Sinnar | Sandeep Diwakar Lele -Partner.Yash Aptt. Jagtap Mala,Behind Bytco College,Nasik Road. | Notice to defaulter issued under F.No. VGN(30)38-A/Lele Steel/T-4/97 dt.7.6.00 & attachment notice dt.7.9.2000 | NO OIO compounded levy under RULE 96 ZO(3) Rs.25.17Lakhs. | Compounded levy under Rule 96ZO(3) | No | Yes | Plant & Machinery valued at Rs. 53.29 lakhs attached on 21.11.2000- Rs. 100,000/-recovered . | Three Show Cause Notices were issued amouting to Rs. 25.17 Lakhs and are transferred to call book in view of Commissioner, C.Ex., Aurangabad's letter F.No. V(GEN)30-7/Adj/2001 dated 24.4.2002. However, these are treated as arrears inview of Rule 96-Z(O) o | |
| 13 | M/s Panzarakan SSK Ltd. | NIL | 19.2.2001 | Duty Rs.. 4.25 Lakhs | Wrongly availed Modvat credit on capital goods. | Unit closed | Identified | Action u/s 142 taken on 19.2.2001. Appendix-VI issued on 9.10.2003. Dist.Magistrate, Dhule is the liquidator. | Yet to be recovered. | |
| 14 | M/s Shindkheda SSK, Dondaicha. | NIL | 13.7.2001 & 13.8.2001 | Duty Rs.0.48 Lakhs | Undervaluation of molasses. | ------- | indentified | Action u/s 142 initiated on 13.7.2001 & 13.8.2002. Dist.Collr. Is liquidator. | Yet to be recovered. | |
| 15 | M/s Sanjay SSK Ltd., Dhule. | NIL | Affidavit has been filed with the liquidator. Deputy Registrar of Co-op. Society is the liquidator. | Duty Rs.0.52 Lakhs | Undervalution of molasses on during Sept'95 to Feb'96 | Unit closed | Identified | Affidavit has been filed with the liquidator. Deputy Registrar of Co-op. Society is the liquidator. | Yet to be recovered. | |
| 16 | M/s Trident Steel, H-8/9, MIDC, Jalgaon. | Ajay Agrawa, 205, Arihant Ahamadabad Street, Carnac Bandor, Mumbai-9 | 7.1.2000 & 11.3.2004 | Duty Rs.0.52 Lakhs and Penalty Rs. 0.01 lakhs | Credit availed on the basis of invoices which does not indicate PLA E.No. | ------- | Identified | Appendix-VI issued to official liquidator i.e. High Court, Mumabi vide letter dtd.17.10.2000. | Yet to be recovered. | |
| 17 | M/s Trident Steel, H-8/9, MIDC, Jalgaon. | ------ do ----- | ------ do ----- | Duty Rs.0.08 Lakhs and Penalty Rs. 0.008 lakhs | Credit takin on the basis of invoices which do not bear name of the assessee. | ------- | Identified | ------ do ----- | ------ do ----- | |
| 18 | M/s Trident Steel, H-8/9, MIDC, Jalgaon. | ------ do ----- | ------ do ----- | Duty Rs.1.90 Lakhs | Interpretation of deemed credit. | ------- | Identified | ------ do ----- | ------ do ----- | |
| 19 | M/s Trident Steel, H-8/9, MIDC, Jalgaon. | ------ do ----- | ------ do ----- | Duty Rs.7.45 Lakhs and Penalty Rs. 8.50 lakhs | Interpretation of deemed credit. | ------- | Identified | ------ do ----- | ------ do ----- | |
| 20 | M/s Trident Steel, H-8/9, MIDC, Jalgaon. | ------ do ----- | ------ do ----- | Duty Rs.10.50 Lakhs and Penalty Rs. 1.00 lakhs | Credit taken on the basis of invoices issued by M/s.Balaji Enterprises , Bhusawl which do not incorporate the particulars of RG 23 - D register. | ------- | Identified | ------ do ----- | ------ do ----- | |
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