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M/s NR Sponge Pvt Ltd Versus Commissioner of Central Excise Service Tax, Raipur

2015 (10) TMI 962 - CESTAT NEW DELHI

Clandestine removal of goods - Evasion of duty - Held that:- In this case, nothing incriminating have been found from the appellant. Moreover, the statement recorded after almost 4 years also does not reveal anything incriminating against the appellant. No investigation was conducted at the end of buyers when the appellant categorically stated that they are not arranging the transport of the goods and only buyers are arranging the transport of goods. In these circumstances, demand is not sustain .....

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3-SM - Final Order No. A/51576/2015-(SM) - Dated:- 10-4-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Abhey Mishra, Adv For the Respondent : Shri V P Batra, AR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the duty has been demanded on the allegation of clandestine removal of the goods without payment of duty. 2. The facts of the case are that appellant is manufacturer of sponge iron. A search was conducted at the end of transporter, namely, .....

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t Management took change in the year 2007 and appellant is selling the goods at the factory gate. Only buyers are arranging transportation. On this basis, the allegation was made against the appellant that the entries of the transporter which do not correspond to the records of the appellant, that the appellant clandestinely removed the goods and therefore, evaded the duty. In these set of facts, the show cause notice was issued to the appellant for demand of duty on these alleged clearance alon .....

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ounts Manager stated that only buyers have arranged these transports. Moreover, nothing incriminating was found from the records of the appellants. Therefore, on the basis of third party record, demand cannot be confirmed against the appellant. To support this contention, he relied on the decision of Allahabad High Court in the case of Kumar Trading Company vs. Commissioner of Trade Tax, Lucknow [2008 (230) ELT 240 (All)] and Bhandary Industrial Metals Pvt. Ltd. vs. CCE Goa [2009 (245) ELT 613 ( .....

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arranging the transport of goods. In these circumstances, demand is not sustainable merely on the basis of entries made in the transporters register without any corroborative evidence. Same view has been taken by Hon'ble Allahabad High Court in the case of Kumar Trading Company (supra) wherein Hon'ble High Court has held as under: "...Apart from the extract of the booking register in which alleged 55 bookings in the name of M/s. Kumar Trading Company are mentioned. There are absolu .....

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entry and to connect the said entry with the dealer, in case, if the dealer denies to have any connection with such entry. In the present case, Revenue has failed to prove that such entries are related to the present applicant. In the circumstances, the view taken by the Tribunal and the authorities below connecting the entries of the booking register with the applicant is merely based on surmises and conjuncture." 7. In the case of Bhandary Industrial Metals Pvt. Ltd. (supra), this tribun .....

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