TMI Blog2014 (11) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... of some of the raw materials, who received the finished goods have confirmed the correctness of the entries made in the eight note books maintained by the appellant. Therefore, the case is not merely made on the basis of few confessional statements but also on the basis of private note books which are further corroborated by the statements of some of the raw materials suppliers. No justification in interfering with the order passed by the adjudicating authority - Decided against assessee. - Appeal No. : E/399,400/2008 - ORDER No. A/11868-11869/2014 - Dated:- 31-10-2014 - Mr. H.K. Thakur, J. For the Appellant : Shri Willingdon Christian, Advocate For the Respondent : Shri Govind Jha, A.R. JUDGEMENT Per : Mr. H.K. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the remaining finished goods sent outside the factory as per the said note books as appellants did not prepare any invoices for delivery of said goods and did not pay any Central Excise duty thereon. That Shri Parvez D. Zack, Partner of M/s. Ahur Mazda Roadway has produced 50 Lorry Receipts (LRs) vide his statement dated 28.11.1997 out of which 24 LRs find mention in the said eight note books and covered 49864.9 Kgs of raw material representing 30% of total quantity of raw material recorded in the eight note books. That by a further statement dated 04.12.1997 Shri Chandulal M. Vohera also deposed that some entries in the said eight note books also related to trading activities at Mumbai. That certain other statements of persons who sent th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for exemption under Notification No. 7/97-CE dated 01.3.1997. 2.1 Learned advocate also argued that data in the eight note books recovered is not reliable because on the date of search (24.11.1997) the physical stock of finished goods as per statutory records with the appellant was 28.9 MT whereas as per the note books the stock were 4328Kgs of raw materials + 17,225Kgs of works in progress and finished stock was Nil. It was further argued that as per annexure C-1 to C-8 of the show cause notice, 185 MT of finished goods were cleared whreas the raw material consumed as per B-1 and B-8 of the show cause notice comes to 169MT. That it is impossible to make 185MT of finished goods from 169 MT of raw material when processing/ burning loss i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76-SC-CX] (i) Shalu Dyg. Ptg. Mills - [2003 (152) ELT 352 (Tri. Mum.)] (j) Umiya Chem Intermediate - [2009 (239) ELT 429) (Guj)] (k) MR Tobacco Pvt. Limited - [2006 (202) ELT 64 (Tri. Del.)] (l) MR Tobacco Pvt. Limited - [2008 (228) ELT 171 (Del.)] (m) Somani Iron Steels Limited - [2011 (270) ELT 189 (All.)] (o) Somani Iron Steels Limited - [2012 (277) ELT A26 (SC)] 4. Heard both sides and perused the case records including the written submissions made by the Revenue. Appellants have mainly filed these appeals on the grounds that the entire case has been booked on the basis of eight note books recovered during investigation. One of the arguments taken by the appellants is that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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