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2017 (10) TMI 1438 - AT - Central ExciseClandestine removal - certain manufactured goods have not been entered in statutory records - certain torn out invoices were also found in dustbin - case of appellant is that neither invoice no. is mentioned nor name of the consignee is mentioned therefore it cannot be alleged that goods has been cleared clandestinely - Held that:- In the case of clandestine removal neither invoice no. is required nor the name of the consignee is required. Only modus operandi is to be seen - The Revenue has been able to produce evidence in form of the torn off invoices and statement of Shri Nagappa certifying the allegations made by the Revenue. The contention of the appellant that the said statement has been retracted by way of an affidavit which has been placed on record at the time of reply to the show cause notice and same has not been considered. I find that the affidavit which has not been filed with the Department in time cannot be the basis for retraction that the statement has been retracted on next day by Shri Nagappa. Therefore, the retraction is not admissible. Revenue has been able to prove clandestine removal of goods on the basis of the torn of invoices recovered during the course of investigation - demand with interest and penalty upheld. Demand of ₹ 32,815/- (Rupees Thirty-Two Thousand Eight Hundred and Fifteen only) has been confirmed on the goods seized during the course of investigation as the said goods has been cleared on payment of duty during the said period is set aside. Penalty imposed on Shri Raviraj partner - Held that:- As M/s. Maharaja Industries is partnership firm, therefore separate penalty on the partner cannot be imposed. Therefore, penalty imposed on Shri Raviraj, partner is set aside. Appeal allowed in part.
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