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2015 (11) TMI 1475 - AT - Central ExciseWaiver of pre deposit - Duty demand - Clandestine removal of goods - Shortage of finished goods - Recovery of kachcha parchis - Held that:- The copies of few Kachcha parchis which have been placed on record as well as the photocopies of the same have been reproduced in the impugned order, do show the supply having been made from ‘Saidpur’ indicating that under those Kachcha parchis, the goods mentioned therein have been supplied from the factory premises of HRE/HVRI located at Saidpur Village in Distt. Sonepat. The appellant have also not disputed the department s contention that in respect of the Kachcha parchis mentioned in Annexure B to the show cause notice, the details mentioned therein tally with the duty paid invoices issued by HRE/HVRI. Similarly, the fact that in respect of the Kachcha parchis mentioned in Annexure ‘C’ to the show cause notice, the details of the parchis tally with the invoices issued by HRE/HVRI except for the quantity mentioned in Kachcha parchis being higher than the quantity mentioned in the invoices, has also not been disputed. Therefore, there is some substance in the Department’s allegation that the Kachcha parchis whose details are given in Annexure A, B & C to the show cause notice pertaine to the clearances made from HRE/HVRI. Besides this, we also find in respect of some of the entries mentioned under the head stock out in the loose papers/registers recovered from the residential premises of Bansal Brothers, the details of the clearances tally with the details of the duty paid invoices and Kachcha parchis and therefore, prima facie, the entries under stock out heading also pertains to clearance from HRE/HVRI. In view of this factual matrix, notwithstanding the fact that all the Kachcha parchis and the documents on the basis of which the duty demand has been quantified have not been supplied to the appellant and the cross-examination of the customers whose statement has been relied upon has not been allowed and as such there appears to be violation of the principles of the natural justice, the order as such cannot be said to be totally unsustainable, and in any case there would be some duty demand against the appellant. Even though, there appears to be violation of the principles of principles of natural justice, in our view, still there would be some duty demand which ultimately would be confirmed against the assessee, and therefore, to that extent the interest of the Revenue has to be safeguarded. We also take note of the fact that while the appellant s Counsel plead that all the Kachcha parchis do not have the remarks indicating supplies having been made from Saidpur factory, they have not disputed the fact that the details of the Kachcha parchis detailed in annexure B to the show cause notice fully tally with the corresponding details of the duty paid invoices issued by HRE/HVRI and similarly, the derails of the Kachcha parchis mentioned in Annexure C to the Show cause notice tally with the details of invoices issued by HRE/HVRI except for the difference in the quantity. In view of this, we hold that this is not the case for total and unconditional waiver from the requirement of pre-deposit. - Partial stay granted.
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