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2015 (5) TMI 242 - DELHI HIGH COURT

2015 (5) TMI 242 - DELHI HIGH COURT - 2016 (332) E.L.T. 286 (Del.) - Shortage of goods - Non accounting of goods - Clandestine removal of goods - Evasion of duty - Held that:- With respect to clandestine removal and the liability sought to be imposed upon the assessee, the evidence between the two units i.e. the assessee and D.P. Industries was common. The second aspect which this Court notices facially in the impugned order is that what triggered the show cause notice was the inspection which t .....

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aw requiring adjudication. - Decided against Revenue. - CEAC 2/2015, C.M. Nos.450-451/2015 - Dated:- 13-4-2015 - Hon'ble Mr. Justice S. Ravindra Bhat And Hon'ble Mr. Justice R. K. Gauba,JJ. For the Petitioner : Mr. Rahul Kaushik, Advocate. For the Respondent : None. ORDER 1. The Revenue is aggrieved by the order of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) dated 21.02.2014 passed in Appeal Nos.6096-99/2004. The respondent/assessee s appeal directed against an Orde .....

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isited the factory on 22.07.1996 and on checking the goods reported that stainless steel ingots involving the duty component of ₹ 19,46,649.38/- was found but not accounted for and that the corresponding shortage of 576.785 MTs of the goods was noticed. 3. Subsequently, the Anti Evasion Branch of the Revenue visited the premises, residences of the assessee s Director and conducted search. This yielded some documents such as slips and diaries which was seized under panchnama. The statements .....

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specially emphasized and relied upon the statement of one Sanjay Jain, Accountant of the said third party concern D.P. Processors. 5. The show cause notice issued to M/s D.P. Industries was confirmed. The basis for confirmation of the show cause notice as far as the assessee is concerned was identical in the sense that material used to implicate M/s D.P. Industries and the assessee was common. M/s D.P. Industries appealed successfully to the CESTAT which by its decision reported as D.P. Industri .....

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venue also relied upon the statements of other individuals who are Directors of the assessee, i.e., Hemchand Jain, Swaran Kumar Jain and Vinod Kumar Jain. 7. This Court notices at the outset that the Tribunal wilfully relied upon its conclusions in the case of other assessee, i.e., D.P. Processors Pvt. Ltd. The relevant extract of that order - reproduced in the impugned order - is as follows: - 7. After going through the present impugned order and the Tribunal s decision in the case of D.P. Indu .....

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ed all the said statements in their decision in the case of D.P. Industries and held that same is not considered to be sufficient evidence for upholding the charges of clandestine activities. For better appreciation, we reproduce the relevant paragraph of said decision 7. The investigation officers have not taken the trouble of consulting handwriting experts to ascertain the authors of the various documents seized. The various statements recorded by the investigation officers do not throw much l .....

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e appellants manufacture and clear flats without payment of duty. The basis for the charge is the documents namely Dharamkanta slips recovered from Shri Hem Chand Jain. When the Dharamkanta Slips indicate the details of lorry number, nothing prevented the departmental officers in investigating the matter further by locating the buyers of the flats. There is no evidence that the appellant firm actually cleared the flats without payment of duty. In order to manufacture flats, first raw materials n .....

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