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2017 (5) TMI 85 - AT - Central ExciseClandestine removal - Clearance of goods for job-work - benefit of N/N's. 5/99-CE dated 28.02.1999, 6/2000-CE dated 01.03.2000 and 3/2001-CE dated 01.03.2001 as amended - it was alleged against the assessee that thy cleared the goods to market in the guise of job-work transfer, invoices were bogus and the dispatches were also bogus - Held that: - even though Shri V. Ramakrishnan stated that they had indeed done the job work, that assertion was untrue since only their source of income was a small tea-shop and that at the time of visit of officers, Shri V. Ramakrishnan had informed that the machines had been dismantled in order to sell them for repayment of loan. He could also not able to produce any material evidence during cross examination as to how they made expenses towards wages, power, maintenance etc., in connection with the job work - there is no infirmity in the demand of ₹ 44,22,202/- confirmed by the adjudicating authority being duty on cotton yarn cleared by STL from its factory premises, purportedly for conversion into hank yarn to RR. Reeling Unit-II. Revenue has thus has been able to satisfactorily established that there is no evidence for movement of hank yarn from the job worker’ to the factory of STL and that entries in RG-1 register to the contrary are doctored to cover up their actual modus. Extended period of limitation - Held that: - there has been unaccounted/clandestine removal of cotton yarn y STL subterfuge, suppression and wilful misstatement and collusion with BARU and RR Reeling Unit; with the sole intention of evading legitimate duty payable to the exchequer - invocation of extended period of limitation in the notice under proviso to section 11A of the Central Excise Act and its affirmation in the impugned order is very much in order. Appeal dismissed - decided against appellant.
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