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2017 (11) TMI 697 - AT - Central ExciseClandestine removal - Revenue in the present appeals has argued that M/s Jindal had the capacity to manufacture S.S. Ingots much more what has been certified by the Chartered Engineer - It is the case of Revenue that Sh. S. K. Sahu was an employee of M/s Jindal and the confidante of Sh. Vinod Jindal, Director of M/s Jindal Nickel & Alloys Limited and was being paid remuneration to maintain the accounts of clandestine clearances in his computer. Held that: - we have perused the invoice issued by M/s Inductotherm (India) Pvt. Ltd., for the induction furnace as well as the clarification issued by the manufacturer wherein it has been clearly stated that only one crucible can be used for production at a time and not both. This clearly proves that the Revenue’s projection of the production capacity is hugely inflated. The claim of M/s Jindal is reasonable inasmuch as they are not liable for payment of excise duty on the quantity of S.S. Flats cleared by the job workers, over and above the quantity manufactured making use of the ingots received from the appellant on job work basis. In this regard, we sustain the findings of the adjudicating authority. Computer print outs were retrieved from the residence of Sh. S. K. Sahu during the search. M/s Jindal has claimed that such documents are not admissible as evidence since the conditions specified in Section 36B have not been satisfied. The conditions specified therein are that the CPU was under the control of M/s Jindal and the data was entered in the same regularly over the earlier period when the computer was regularly used to store the information. The adjudicating authority has rightly held that there is no evidence to the effect that these conditions have been satisfied. Appeal dismissed - decided against Revenue.
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