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2017 (4) TMI 1162 - AT - Central ExciseClandestine removal - It is the contention of the department that with the help of M/s R.M., the appellant has sold clandestinely excisable goods without making any payment - case of assessee is that For the distribution of the trade products, the territorial jurisdictions were earmarked among themselves. All the entities were partnership firms where family members i.e wife and sons were partners and no outsider was involved in any business entity - Held that: - It is on record that the incriminating documents were recovered under the proper panchnama signed by the independent witnesses and the entries in the documents were explained by the buyer of the excisable goods in his voluntary admittal/statements recorded on different dates - present appellants have no defence against the case made out against them. It is made clear that the mere voluntary deposition of duty may not be the sole basis for arriving at the conclusion against the assessee. When there are enough evidences corroborating the fact that the appellant M/s RM was an active partner along with Shri Suresh Kumar Garg, who is authorized signatory of M/s R.M. in evasion of duty of Central Excise by the assessee M/s PZFC along with assessee’s partner (Shri P.K. Arya) and Manager (Shri K.N. Mehrotra), there cannot be two opinion that the penalties imposed on both of them namely M/s R.M. and Shri Suresh Kumar Garg deserve to be sustained - the charges and penalties imposed by the impugned order against the appellants, M/s R.M. and Shri Suresh Kumar Garg stand sustained. Appeal dismissed - decided against appellant.
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