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2015 (4) TMI 691 - AT - Central ExciseDemand of duty - Clandestine removal of goods - Clearance of goods without accountal and payment of duty - Confiscation of goods - Held that:- The appellant manufacture industrial and decorative laminates and there is no dispute that more than 90% of the production is supplied to Indian Railways either directly or through dealers and through M/s.Shaktri Sales and M/s.P.A. Sales. There is no dispute that supply to Railways of the laminates are against the contract of the Indian Railways with CPPL and with M/s. P.A. Sales and M/s. Shakti Sales, in terms of which the laminates of only 3mm. thickness are to be supplied and were to be subjected pre-delivery inspection by RITES/DGS&D in the factory premises of CPPL. Therefore, there is no possibility that the laminates of below 3 mm. could have been supplied by CPPL to Railways in violation of the contract terms. However, there is huge difference between the quantity of the laminates supplied by CPPL to Indian Railways either directly or through M/s.P.A. Sales and M/s.Shakti Sales and the quantity manufactured by them as per the RG-I Register. According to the appellant, the balance quantity had been procured by them from several dealers through M/s.Aar Em Plywood and Sunmica and M/s. Ratnakar Enterprises. However, all the dealers from whom the laminates are claimed to have been purchased, have on inquiry stated that they had supplied the laminates of 0.6 mm. to 1.5 mm. thickness only and, therefore, the appellant s claim that the quantity of laminates supplied to Railways in excess of the quantity whose production is recorded by them during the period of dispute, had been procured by them from various dealers, is false. Absolutely no explanation in this regard had been given by the appellant. - it has to be presumed that the quantity of the laminates of 3 mm. thickness, which had been supplied by the CPPL either directly or through M/s.P.A.Sales and M/s. Shakti Sales to Indian Railways during the period of dispute, which is in excess of the quantity whose production was recorded by them during that period in the RG-I Register, had actually been manufactured by them without accountal and had been cleared without payment of duty under the guise of trading activity. - No infirmity in impugned order - Decided against assessee.
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