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2018 (2) TMI 1402 - AT - Central ExciseClandestine manufacture and removal - “Saraswati writing Pad” diary (notebook) was recovered where the details of the finished goods i.e. copper rods manufactured and cleared by them without any bill, were mentioned - Simultaneous search was conducted at the residential premises of Shri Brijesh Kumar from where a cash of ₹ 12,83,000/- was recovered - Held that: - this is a case of clandestine removal of the goods without payment of Central Excise duty. During the search, “Saraswati writing pad” was recovered from the factory premises of M/s. Tirupati Industries, appellant No. 1. Shri Tipesh Kumar, Supervisor, in his statement dated 4.3.2011 accepted that they had been clearing copper rods without raising any bills. He has recorded these details in the Saraswati writing pad. The goods were removed without payment of duty and on the basis of kachaa parchies, as is evident that the same was recovered from the tempo driver DL-IL-5371 from the premises of Shri Mukesh Kumar Gupta’s factory. Shri Mukesh Kumar Gupta’s factory is totally unregistered factory and entire transaction was made by merely kaccha parchies by making entries in Neelgagan note book. No payment was made or receipt of payment was through banking channel. The transaction was made in cash through unknown buyers of the finished goods. Impugned order sustained - appeal dismissed.
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