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2015 (11) TMI 1166 - PUNJAB & HARYANA HIGH COURT

2015 (11) TMI 1166 - PUNJAB & HARYANA HIGH COURT - 2016 (331) E.L.T. 340 (P & H) - Duty demand - Clandestine removal of goods - Misdeclaration - Held that:- Adjudicating authority had mentioned that the production was recorded by weight but in the sale invoices, the goods were sold by numbers without indicating the weight of the finished goods but nothing was proved that how the stock position was verified regarding sale invoices which only showed numbers without giving their weight. Accordingly .....

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held by the Tribunal that mere shortages detected at the time of visit of the officers cannot ipso facto lead to the allegations and findings of clandestine removal. - No illegality or perversity could be pointed out in the aforesaid findings of fact recorded by the Commissioner (Appeals) as well as the Tribunal which may warrant interference by this Court. Accordingly, no substantial question of law arises in this appeal - Decided against Revenue. - CEA No. 39 of 2015 (O&M) - Dated:- 5-10-2015 .....

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wing substantial question of law:- Whether the Hon'ble Tribunal is justified in rejecting the appeal of the department without discussing the arguments put forth and the relevant provisions of law regarding maintenance of records? 3. A few facts relevant for disposal of the instant appeal as narrated therein may be noticed. The assessee is engaged in the business of manufacture of CI Pipes and fittings. On 16.7.2008, the preventive staff of Commissionerate conducted search of the factory pre .....

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physical verification of the stock of raw material and finished goods of the assessee was conducted. As a result thereof, 239.945 MT of inputs, i.e., pig iron and 133 MT of the finished products involving central excise duty of ₹ 16,00,306/- was found short. Accordingly, the stock verification report was prepared on the spot which was signed by the Panches and Shri Kamal Kant. As per the revenue, Shri Kamal Kant in his statement dated 16.7.2008 stated that they were engaged in the manufac .....

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y stock register of finished goods and the production was recorded in the raw material register which was also not entered from 4.6.2008 to till the date of search. The production was recorded by weight whereas in the sale invoices, the goods were sold by numbers without indicating the weight of the finished goods. Shri Kamal Kant accepted the quantum of shortage and its value and debited an amount of ₹ 16,00,306/- voluntarily vide RG 23A Part-II entry dated 16.7.2008. Accordingly, a show .....

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he order of the adjudicating authority. Being dissatisfied, the department filed an appeal before the Tribunal. The Tribunal vide order dated 7.2.2014 (Annexure A-1) affirmed the order of the Commissioner (Appeals) and rejected the appeal. Hence, the present appeal. 4. Learned counsel for the appellant submitted that the Tribunal has dismissed the appeal of the department without discussing the arguments raised by the department and the provisions of law regarding maintenance of records. 5. Afte .....

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ly as an after-thought without making the verifications. Shri Kamal Kant in his statement has admitted only shortages and not the fact of clandestine removal and there was no evidence to show the clandestine activities as no further investigation was conducted to establish the identity of the buyers or the suppliers of the raw-materials. The adjudicating authority had mentioned that the production was recorded by weight but in the sale invoices, the goods were sold by numbers without indicating .....

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