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2019 (10) TMI 681 - AT - Central ExciseClandestine removal - handmade biris - it is alleged that appellant, a manufacturer of handmade branded biris, have clandestinely stored 1,72,300 nos. of handmade biris (including 1,01,800 from adjoining premises) - alleged removal of 1,87,20,615 nos. of biris clandestinely on the basis of private records - HELD THAT:- The quantum of biri entered in the stock account were cleared on payment of duty and the rest was cleared unaccounted, without payment of duty. Further, in the statement of the biri thekedar/ Abdul Salam he has stated that he has been supplying completely manufactured biris, and was not receiving any raw material from the appellant by way of job work. Further, other than the unaccounted stock of biris lying in the factory premises and in the adjoining premises of his uncle, there is no other evidence of clandestine manufacture and removal. There is no allegation that the stock of biri found in the adjoining premises (belonging to uncle of the appellant) were the branded goods of the appellant. Thus, the cogent explanation given by the appellant that such stock lying at the premises of his uncle were unbranded biris, purchased for trading, has not been found to be untrue. Further, there is no corroborative evidence brought on record by Revenue in support of clandestine manufacture and clearance of biris, although same was accepted by the Proprietor, who was not keeping good mental health. Further, it is also not the case of Revenue that the stock found in the factory premises was lying in complete manufactured stage, and properly packed with brand name. Confiscation with respect to 18,800 nos. of biris, which were found labelled and packed (10 biris x 20 katta x 94 pudas) upheld - So far the rest of the biris is concerned, the allegation is not substantiated and is based on presumption and assumption - appeal allowed in part.
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