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2013 (9) TMI 454 - AT - Central ExciseClandestine removal of goods - evidence - octroi receipt - difference of opinion - majority order - Held that:- Revenue discharged its burden of proof on the basis of Section 14 evidence recorded from Sri Saravjeet Singh who was an inextricable link between the appellant and the impugned goods transported by the use of the impugned vehicle as a means of transport. Shri Saravjeet Singh also admittedly stated that he has deposited Octroi at the respective Octroi check gate on the ingots of the appellant transported. Preponderance of probability was in favour of Revenue for which appellants failed to gain favour of law. Evidence of Madan Mohan Saini recorded by Revenue confirmed use of the impugned vehicle (PCR-4785) for transportation of ingots sold to local buyers in Jallandhar by corroborated testimony of Sri Saravjeet Singh. He also confirmed that Shri Saravjeet Singh was driver of the impugned vehicle and that remained un-refuted. Octroi receipts also established name of Shri Saravjeet Singh appearing therein as payer thereof. All these evidence lent credence to the case of Revenue without being demolished by Appellant. Discovery of parallel invoice as recorded by learned Technical Member in Para 16 of the referral order remained uncontroverted which was also an allegation in para 15 of the show cause notice dated 1-7-2007. Modus operandi of the appellant became questionable. It can be said that sufficiency’ relevancy and credibility of evidence available on record proved charge of clandestine removal of impugned goods without payment of duty for which both appeals fail and learned Technical Member has rightly held that the impugned order required no interference. - Decided against the assessee.
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