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COMMISSIONER OF C. EX., PUNE Versus UD. SURYAVANSHI

2007 (8) TMI 567 - CESTAT, MUMBAI

Demand - Clandestine removal - Reliability of Evidence - whether the clandestine removal of the finished goods has taken place or not based on the records maintained by the company and by the Production Manager? - E/566-569/2005 - A/1164-1167/2007-WZB/C-IV/(SMB) - Dated:- 21-8-2007 - Shri M.V. Ravindran, J. REPRESENTED BY : Shri S.N. Prasad, SDR, for the Appellant. Shri M.A. Nyalkalkar, Advocate, for the Respondent. [Order]. - All these four appeals arise against the Order-in-Appeal No. PII/BKS/ .....

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nd other persons were recorded, which indicated that there was clandestine removal of the goods. Upon the conclusion of the investigation, show cause notice was issued to all the four appellants for confirmation of duty and for imposition of penalties. The adjudicating authority confirmed the demand of the duty and imposed equivalent amount of penalty on the manufacturer and also imposed penalties on Managing Director, Director and Production Manager of the assessee. On an appeal against the sai .....

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actual production and the duty paid clearances. It is his submission that the said Production Manager had never retracted his statement. The Ld. SDR also submits that since the investigation has revealed that there was a calculation mismatch of the figures, the demand of duty and the penalty imposed on the appellants are correct and does not require any interference. 4. Ld. Advocate appearing on behalf of the respondent submits that the statements in itself are not conclusive evidence and t .....

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val. 5. Considered the submissions made at length by both sides and perused the records. 6. The main issue involved in this case is whether the clandestine removal of the finished goods has taken place or not based on the records maintained by the company and by the Production Manager. It is undisputed that Shri N.V. Anandwade was the production Manager of the appellant s company i.e. Ved Textiles Pvt. Ltd., during the relevant period. It is also undisputed that the Production Manager .....

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ere is definitely a gap between the quantity recorded in the RG-1 and the quantity recorded by the Production Manager in the private diaries. I also observe from the records that the said statements of the Production Manager was never retracted. It is established beyond the doubt that the authenticity and the ownership of the private diaries/records which were maintained by the Production Manager is never challenged and it would indicate a very large gap between the actual production and the rec .....

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