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2017 (9) TMI 987 - CESTAT KOLKATAClandestine removal - appellant case is that the impugned order has been passed without giving to the appellant copies of the relevant seized records - Held that: - several incriminating documents, relating to removal of finished goods without accounting the same in the Central Excise records and removing the same without payment of duty, were recovered by the Department during search. The entries in the private documents did not tally with the statutory records maintained in the factory - The allegations of clandestine clearance have been supported by the records un-earthed by the departmental officers during investigation. The receipt of clandestinely cleared goods have also been corroborated by the recipient through various statements. The quantification of the duty demand have also been made only on the basis of private records maintained by the assessee himself. From the evidences unearthed in the present case, it is possible to arrive at the conclusion that clandestine clearances have been done by the appellant. The documents unearthed also leads to the determination of quantum of such clandestine clearance. MODVAT/CENVAT credit - input - EVA - Synthetic Resin - Held that: - by way of chemical test of the samples of the final product, it was established by Department that both EVA & Synthetic Resin, were absent in the final product. The above facts have established that the claim of the appellant was fraudulent and such inputs have not been utilized in the manufacture of final product at all - reversal of credit upheld. Appeal dismissed - decided against appellant.
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