TMI Blog2014 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... the case laws which has been referred, the tribunal has gone into details of each and every aspect of the evidences produced during the hearing. In the cases in hand, I find that except for assertion of no clandestine manufacturing etc., there is no evidence on record, to consider submissions in correct perspective. - demand confirmed - Decided against the assessee. - Appeal No. : E/176, 177/2012 SM - ORDER No. A/11185-11186/2014 - Dated:- 4-7-2014 - Mr. M.V. Ravindran, J. For the Appellant : Shri R R Dave (Adv.) For the Respondent : Shri J Nair (AR) JUDGEMENT Per : Mr. M.V. Ravindran; These two appeals are filed against OIA No 187 to 188/2011 (AHD III) K.ANPAZHAKAN COMMR (A)/AHD dtd 17.11.2011. Since both the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re he has allowed the benefit of cum duty price and confirmed demand amount of ₹ 6,99,789/- under the first proviso of section 11(A)(1) of the Central Excise Act, 1944. The amount of R 7,57,452/- already paid by the appellant has been appropriated and adjusted towards the confirmed demand. The adjudicating authority has confirmed the levy of interest under Section 11AB of the Central Excise Act, 1944 and imposed a penalty of ₹ 6,99,789/- on the appellants under section 11AC of the central Excise Act, 1944 with the option to pay 25% of penalty confirmed on the condition that the outstanding dues and 25% of penalty are pid up within one month of the communication of the impugned order. A penalty of ₹ 1,00,000/- has been impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants goods which could have been one of the corroborative evidence. It is also his submission that on the date of visit of the officers, the raw material stock and finished goods stock was tallied and hence there is no reason to suspect that the appellant had indulged in clandestine removal of goods. He would rely upon the decision of the Hon ble High Court of Gujarat in the case of Vishwa Traders Pvt Ltd - 2013 287 ELT 243 (Guj.), judgment of the Tribunal in the case of Everest Rolling Mills Pvt Ltd - 2013 292 ELT 397, Vikram Cements Pvt Ltd - 2012 286 ELT 615, MSP Skill Power Ltd - 2013 292 ELT 241 and Kuber Tobacco Ltd -2013 290 ELT 545. 5. Ld. Dept. Representative on the other hand would draw my attention to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly penalised for his role in such clandestine removal. 8. On deeper perusal of the records before me, I find that the officers of the Revenue Dept conducted a search on 12th and 13th of December 2009 on which day, they recovered two spiral diaries from the cabin of Shri Nilesh Thakker. It was noticed by the officers that the said diaries contain details of dispatches of paper based decorative laminated sheets manufactured by them. The despatch supervisor as well as the director was confronted with the entries in spiral diaries on the date itself and both agreed that the details contain clearance of goods manufactured by them. Subsequently, revenue authorities have recorded another statement on 17/2/2011 on which day also director confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no evidence on record, to consider submissions in correct perspective. In the absence of any evidence, I am unable to hold that the ratio of the various decision as relied upon Ld consultant would apply in this case. On the other hand, that the director and despatch supervisor had admitted that there were clandestine removals as recorded in the spiral note books a finding that needs to be upheld, as it admitted that the spiral diaries which were recovered, contain the details of customer, description of the goods in abbreviated form and quantity have been sold with and without payment of duty. On the face of such inculpatory statements of the director and supervisor I am convinced that the appellant have not made out any case for interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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