2006 (9) TMI 46

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..... gned order vide which Commissioner has dropped the demand of duty of Rs. 69,522.85, Revenue has filed the present appeal. We have heard Shri P.K. Katiyar Ld. SDR. Nobody has appeared on behalf of the respondents. 2.The Respondents are registered Central Excise units and engaged in the manufacture of Copper & Copper Alloy Products, Zinc Products, Tin Products & Copper and articles thereof falling .....

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..... osed for recovering Rs. 31,05,115.84 and Rs. 4,05,777.86 being the wrongly availed Modvat credit and for demanding Rs. 2,88,567.84 on clearances of 27,482.652 kgs. of Brass Rods. Show Cause Notice also proposed appropriate penalty. 3.The Commissioner in the said order has confirmed the amount demanded in the show cause notice except the amount of Rs. 69,522.85 which was said to be the Modvat cred .....

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..... point thereby reducing the quantity shown, for example a quantity of 3000 kgs. of copper rods initially dispatched to M/s. Mahavir Metal, Bombay was changed to 300.00 kgs. by introducing a decimal point in the excise records once the goods are received in Bombay as informed as on phone with suitable instructions. Thus, there was evasion on 2700 kgs. of the goods. The details of such forged documen .....

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..... it of Rs. 69,522.85, inter alia, observed that :- Except for the involuntary statement of the employee viz. Shri S.S. Dave there is no other corroborative evidence to prove the allegations. Thus the investigation in this respect is not full proof. Although the statement of the employee cannot be said to be involuntary as it was not retracted till the time of adjudication, but it has no force of l .....

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..... ndent had received the quantity as reflected in the gate pass and have taken the credit to that extent only. There is no dispute that the said quantity received by the respondent was duty paid. If the supplier of the inputs have clandestinely cleared more material than what was reflected in the gate pass or have used the same gate pass for double clearances, action is required to be taken at their .....

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