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2012 (4) TMI 557 - AT - Central ExciseClandestine removal - penalties for non-accountal of finished goods in RG-1 register and for non-accountal of billets in RG-1 register - The allegations of clandestine removal are primarily based upon the documents recovered from the residential premises of Shri Bansal showing purchase of furnace oil and small quantity of aluminum scrap. In addition, the Revenue has also relied upon the documents recovered from the transporter’s premises showing booking of various trucks in the name of M/s. Aum. Whether in the peculiar facts of the case, there was sufficient cogent, unimpeachable, relevant and credible material evidence so as to establish the case against the appellant company applying the test of preponderance of probability? Held that: - In the entire records of proceedings, there is no evidence to indicate that there was clandestine manufacturing. There is no independent tangible evidence on record of any clandestine purchases or receipt of the raw materials required for the manufacturing of the alleged quantity of finished goods for its clandestine removal from the factory. In the entire notice and the order there is no satisfactory and reliable independent evidence as regards the unaccounted manufacture and or receipt of the huge quantities of raw materials. There is also no cogent evidence about any freight payment for any such movement. The demand confirmed against M/s. Aum Aluminum P. Ltd. on the charges of clandestine removal is set aside along with setting aside the penalty of equivalent amount imposed upon them u/s 11AC of the Act. Penalties imposed upon Shri G.G. Bansal, Shri V.N. Agarwal and M/s. Vinviv Holding & Trading Co. P. Ltd. are also set aside. The confiscation of the section seized from factory of M/s. Aum Aluminum P. Ltd. for their non-accountable is upheld, however, redemption fine is reduced from ₹ 8 lakhs to ₹ 75,000/- and penalties imposed on M/s. Aum Aluminum P. Ltd. on this account is reduced from ₹ 1 lakh to ₹ 50,000/- Appeal disposed off - decided partly in favor of appellants.
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