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2017 (3) TMI 839 - AT - Central ExciseClandestine removal under the guise of second sale - Evasion of the duty - Penalty - Held that: - the investigation has more than adequately established the questionable modus operandi adopted by the appellants. We further find that the adjudicating authority has analytically and objectively dealt with the matter at hand and reached to judicious conclusion each of the appellants committing breach of law. It is seen that Revenue discharged burden of proof. But, appellants failed to demolish the stand taken and evidence adduced by Revenue against appellants. From the facts on record the active roles of the Bill traders, Brokers, Transporters and Kerala buyers etc., causing evasion being conduits of the racket have come out very clearly and established by Revenue. They were instrumental for clearance of goods by M/s. Nav Steel clandestinely to the Kerala buyers and route the sale proceeds from the latter to the brokers. Both documentary and oral evidence gathered demonstrated scientific evasive method followed by the racket to cause subterfuge to Revenue - Documents recovered from the witnesses including the Kerala buyers proved the ill intent of appellant manufacturer and that remained intact, proving against appellant. Clandestinely removed goods were cleared under cover of dummy invoices to Bill traders/brokers and the latter receiving payments thereof in their name by demand drafts were encashed and amount in cash handed over to the appellant manufacturer after deducting their commission - Appeal dismissed - decided against the assessee.
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