TMI Blog1994 (4) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... s been demanded under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A of the Central Excises and Salt Act, 1944. 2. The learned Advocate for the appellants pleaded that the charges against the appellants have been framed on the basis of the entries regarding the purchase of carbon black in the name of the appellants in the ledger of M/s. Chemtech Industries, dealers in carbon black. He pleaded that there is no other corroborative evidence to establish the clandestinely manufacture or removal of the tread rubber. The authorities also, he pleaded, have not alleged that there was excess of any other raw material in the factory nor there is any statement from anybody or evidence to show that in effect any unaccounted quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase of carbon black as alleged and all that they stated is that in case the position regarding carbon black is not explained they will pay the duty. He pleaded that the learned lower authority also in Para 12 of his order in this regard has observed as under : The fact that Mr. Ashok Kumar has so far not been able to obtain any evidence to the contrary nor even made an attempt to do so goes to show that he is not in a position to prove that he did not make these purchases. I therefore hold that 25082.800 Kgs. of tread rubber manufactured from unaccounted carbon black (applying the ratio of 1:3) has in fact been manufactured by M/s. Rhino Rubber and cleared by them without payment of duty. He has pleaded that the burden for proving th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of the appellants in the records of M/s. Chemtech are borne out by invoices relating to these entries and these invoices also carry the sales-tax numbers of the appellants. One Augustin was stated to be making purchases for the appellants. This Augustin unfortunately has not been traced by the authorities nor he has been identified by anybody. The appellants plea is that anybody could make the purchase of carbon black in anybody s name and that, therefore, the evidence cited is not reliable. The appellants have cited before us the record of the purchases in the name of the others and the said purchases have not been owned up by those purchasers. This lends credence to the appellants plea that the purchases could be made in anybody ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agree that I have seen today these invoices, delivery challans and ledger. The K.S.T. No. indicated in the invoices belongs to my factory and the payment have been indicated in cash. I know the number to I.T. Rules, payment should be made either by cheque or D.D. for purchases of goods valued more than Rs. 2,500. The cash payment against purchase of C/B was made by Shri Kashinath another Director of our company. I will produce Shri Kashinath before you on 22-8-1989 at 4 p.m. As far as I know, I have not purch- ased any carbon black as per the above mentioned unaccounted invoices. The above does not go to show that there was any acceptance by him that he had purchased the quantity of carbon black as has been stated in the order of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
