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2022 (1) TMI 1302 - CESTAT NEW DELHIClandestine manufacture and removal of goods - the demand has been made based on the booking registers by the transporter supported by the statements of the transporter - Section 9 - Relevancy of statement - HELD THAT:- Every booking may not result in the goods actually being received and dispatched. Whenever the goods are received he makes the entry in the GR register and he would also make a corresponding entry of invoice number, etc. in the booking registers. It is for this reason that is in the booking register, against some entries there are invoice numbers while against others they are not. So far as the GR register is concerned, it matches with the GR issued by the transporter and the corresponding invoices. Even in cases, where the entries in the booking registers show corresponding invoice numbers (evidencing payment of duty), a demand has been made. We find it impermissible to allege clandestine manufacture and removal and demand duty from the assessee merely because there are entries in the booking register made by the transporter who, during cross-examination has confirmed that these are merely tentative entries and do not reflect actual transportation of the goods. Reliance upon the electricity consumption - HELD THAT:- The next submission of the Revenue is that electricity consumption by the assessee on Sundays was the same as on the other days which implies that there was, indeed, clandestine manufacture because no production was recorded on their registers on Sundays. Learned Counsel for the appellant is correct in pointing out the readings of AVVNL, Ajmer pertain to May, June and July 2012 whereas the booking registers on the basis of which this part of the demand is raised pertains to a period of almost two years earlier. Therefore, the report from the AVVNL does not substantiate the allegation of clandestine removal based on the booking registers of the transporter. No prudent man can on the basis of these pieces of evidence, assume that the assessee has manufactured goods valued at about Rs. 50 crores and cleared them clandestinely. Appeal of the revenue rejected.
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