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2015 (1) TMI 757 - HC - Central ExciseExercise of Jurisdiction u/s 35 - Held that:- Jurisdiction Section 35G can be exercised only if the ingredients thereof are satisfied. That jurisdiction is not to be exercised to re-appreciate or re-appraise a finding of fact unless it is demonstrated to be perverse or vitiated by an error of law apparent on the face of record. In this case, what has happened is that the adjudicating authority as well as the Tribunal while dealing with the contentions raised and particularly that the private records cannot be relied upon for suppression of production and clandestine removal of goods held that the adjudicating authority had examined the issue at great length. The categorization was done. The Statement of Mr. Vijay Makhija, Managing Director of the Appellant and which was recorded on several dates has been referred to. Thus, while referring to that statement the Tribunal held that there is suppression of production of plastic pipes which have been manufactured by the Appellants. The suppression is found in their statutory accounts. These goods were cleared without payment of Excise duty and issuance of invoice. Therefore, the admission is culled out or derived from suppression and which is apparent from the statement of the Managing Director. Therefore, the Tribunal opines that as error in the private records were detected but, were not accounted in the RG Register. The authorities did not commit any error in examining and relying upon the record maintained by the department. Moreover, the suppression has been concluded from a comparative analysis and which also does not suffer from any serious infirmity. Thus, this is not a case where the order can be said to be perverse or based on no material nor it can be termed as vitiated by an error of law. There are concurrent findings on record. They do not require any interference in Appellate jurisdiction. - Decided against assessee.
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