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M/s G.S. Alloy Castings Ltd. Unit-II Versus Commissioner of Central Excise, Guntur

2015 (9) TMI 37 - CESTAT BANGALORE

Clandestine removal of goods - Recovery of incriminating documents - Held that:- Entire case of the Revenue is based upon the statements of the authorized representatives of M/s Usha Enterprisesand M/s SreeTirumala Steel Rolling Mills Pvt. Ltd. Apart from that, there is not even an iota of evidence on record to show that the appellant has not actually received the inputs in question. Even the said statements have not been tested about their correctness by granting cross examination. There is no .....

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dence. The uncorroborated statements of third party cannot be adopted as an evidence, without corroboration from an independent source though such statements can be of some value but cannot be solely relied upon for the purpose of holding against the assessee.

Revenue is silent on the issue that if the appellant has not received the materials in question, how have they manufactured the corresponding final products. It is not the Revenue's case that they have procured the raw material .....

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s any evidence to reflect upon the procurement of raw material from any outside source. - no merits in the Revenue's stand. Accordingly, the impugned order is set aside - Decided in favour of assessee. - E/1982/2012 - Final Order No. 21677/2015 - Dated:- 28-7-2015 - Archana Wadhwa, Member (J),J. For the Appellant : Mr. R. Dakshina Murthy, Advocate For the Respondent : Mr. R.Gurunathan, A. R. ORDER Per: Archana Wadhwa After hearing both sides duly represented by Shri R. Dakshinamurthy, advocate a .....

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s relatable to that unit. They recovered certain incriminating documents and in terms of the said documents, certain Central Excise Invoices issued by one M/s SreeTirumala Steel Rolling Mills Pvt. Ltd, Visakhapatnam showing the appellant as consignee were recovered. On an explanation, Shri Ashok Garg, Managing Director of the said M/s Usha Enterprises deposed that two pages of the said record relatable to supplies made by M/s SreeTirumala Steel Rolling Mills Pvt. Ltd. relates to fake arrangement .....

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nterprises were recorded wherein he admitted about the notings on the said two pages. As per the statement of ShriGrandhiRamji, Managing Director of M/s SreeTirumala Steel Rolling Mills Pvt. Ltd. deposing that Crop End Billets, which do not fit in to their manufacturing process are being sold in the open market and they have business dealing with M/s Usha Enterprisesand he also gave details of the cash amount being returned to M/s Usha Enterprises as against the cheque given by them. Statement o .....

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, the Revenue entertained a view that Cenvat credit to the extent of ₹ 2,60,369/- stands availed by the appellant, on the basis of the invoices issued by M/s SreeTirumala Steel Rolling Mills Pvt. Ltd., on account of M/s Usha Enterprises, without actually receiving the said raw material. Accordingly proceedings were initiated against them resulting in confirmation of demand and imposition of penalty. 5. On appeal against the said order of the original adjudicating authority, the Commissione .....

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yments of the raw material by cheque and the Revenue has also not made any enquiry from the transporters even though their names were available. As such, by taking note of affidavit of one of the transporters, M/s Srinivasa Transport, he concluded that the goods have actually transported up to the factory premises and there is no need to deny the availment of credit. He accordingly set aside the impugned order of the original adjudicating authority. 6. The said order of the Commissioner (Appeals .....

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remanded the matter for fresh decision without considering the affidavit of Shri D. SrinivasaRao. In the remand proceedings, the Commissioner (Appeals) has upheld the order of the original adjudicating authority. Hence the present appeal. 7. After hearing both sides and after going through the impugned orders including the order of the Tribunal vide which the matter was remanded, I find that the entire case of the Revenue is based upon the statements of the authorized representatives of M/s Usha .....

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uts were actually received by them. It is not the Revenue's case that the said Crop End Billets were not the raw material for the appellant. 8. Even if I do not take into consideration the affidavit of Shri D. SrinivasaRao in terms of the earlier order of the Tribunal, I find that the evidence collected by the Revenue is only in the shape of statements of third party. It is well settled that in the case of clandestine allegation, the onus to establish the same is on the Revenue, which is req .....

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