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2017 (3) TMI 1350 - CESTAT NEW DELHIClandestine removal - M/s. HSAL cleared 3419.491MT of SS Flats cleared clandestinely valued at ₹ 8.25 Crores involving Central Excise duty of ₹ 1.19 Crores - Held that: - though the statement of Shri Bijendra Kumar Arya stands retracted, its reliability should be evaluated on the basis of corroborating evidences and the conduct of the party. The statement given by him cannot be brushed aside simply because it has been retracted. The investigation has established the modus-operandi adopted for evasion of duty i.e. to use their own trucks to transport the accounted as well as unaccounted and clandestinely cleared goods to the transshipment centre at Wazirpur Industrial Area, New Delhi where Shri Bijendra Kumar Arya will receive all the goods. He then further arranges to dispatch these with the help of various transporters and consignment agents. From the recovered note-books (diaries) it is evident that Shri Bijendra Kumar Arya has been unloading both accounted as well as clandestinely cleared goods. The record of cash receipts indicates that the sale proceeds of unaccounted goods are received in cash. The allegation of clandestine removal has been established by the Revenue against the appellant. While the onus is on the Revenue to establish clandestine removal, they are not required to prove the case with mathematical precision as such a case involves deliberate and well thought out modus-operandi to evade duty. Appeal dismissed - decided against appellant.
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