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2019 (6) TMI 900 - HC - Central ExciseClandestine removal - removal of goods to the job worker DPPL without following the prescribed procedure and without cover of any prescribed documents, when in fact no such documents were prescribed - minor discrepancy in Appellant's records regarding entry of some of these goods in Appellant's recent records as the goods were manufacture long back in 1999-2000 and were simply lying in Appellant's premises - HELD THAT:- We are satisfied that inference of clandestine removal of goods drawn concurrently by all the three authorities is not based merely on absence of any challan, under cover of which the goods are normally required to be removed. The inference is mainly on account of absence of contemporaneous record backing the theory that the goods were removed for purposes of reprocessing by DPPL on job work basis. The record indicates that Kopran Limited has a well organised system for documentation, when it comes to record of receipt of raw materials, production, stores and despatch. However, when it comes to goods in question, such documentation, is just not to be found. Even contemporaneous records such as entries in loading Register, Gate outward Register and Returnable Register make no entries in relation to the goods in question. This is certainly a circumstance which is required to be held against the appellants. Therefore, even if we were to accept Mr.Agrawal's case that there were no prescribed procedures under the Cenvat Rules or that there was no requirement of removal of such goods only under a cover of challan, that by itself will not suffice to interfere with the concurrent findings of fact recorded by three authorities. The scope of an appeal under Section 35G of Central Excise Act, 1944, is quite limited. The appellants have to make out a case of involvement of a substantial question of law in the context of challenge to findings of fact, perhaps, such a case can be made out only if perversity is demonstrated. In the record of findings of fact - In the present case, there is sufficient material on record to sustain the findings of fact recorded by three authorities concurrently. The view taken by the Tribunal is certainly, a plausible view based upon the material on record. Accordingly, these appeals give rise to no question of law, much less, any substantial question of law. Appeal dismissed - decided against appellant.
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