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Commissioner of Central Excise, Ludhiana Versus M/s Perfect Dyeing & Finishing Industries

2015 (12) TMI 1265 - PUNJAB & HARYANA HIGH COURT

Search and Seizure of goods - Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - Held that:- Assessee's dyeing master Shri Harbans Lal during the course of adjudication had accepted that the entries made in the diary belonged to him and were relating to his business transactions. The Tribunal further observed that the Commissioner (Appeals) also took into consideration the retraction made by the appellant by way of sending telegram and that the appellants have no c .....

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sons. A perusal of the order of the Tribunal more particularly para 7 thereof shows that no legally justified reasons have been recorded for rejecting the appeal of the revenue. The Tribunal being a final fact finding authority was required to deal with all aspects of facts and also law and then record its conclusions based thereon. - Decided in favour of Revenue. - CEA No. 95 of 2014 (O&M) - Dated:- 21-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr Sunish Bindlish, Ad .....

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ment without discussing the arguments put forth in the grounds of appeal duly supported by relevant citations of Hon'ble Supreme Court of India & Tribunal? (ii) Whether the department is expected to prove the case of clandestine removal with mathematical precision even after gather enough primary evidence like the statements of 15 parties (out of 31 parties) whose name figured in the private diary resumed from the party evidencing unaccounted transactions of dyed fabrics indicating cland .....

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factory premises of the appellant on 8.6.2000. During the course of search, an excess stock of 2270 kgs dyed polyster fabrics was found which was seized and a show cause notice was issued. The visiting staff also recovered some loose challans and a diary evidencing unaccounted transactions of dyed fabrics. Shri Varinder Kumar, partner of the appellant in his statement dated 8.6.2000 admitted that the said diary was being maintained by them and explained the entries thereof. He further admitted t .....

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tion also confessed to having got dyed their fabrics with the appellant. A show cause notice dated 27.4.2005 (Annexure A-1) was issued to the appellant for recovery of ₹ 23,26,594/- as excise duty along with interest and penalty. The Adjudicating Authority vide order dated 11.12.2006 (Annexure A-2) confirmed the demand along with interest and also imposed penalty of equal amount on the appellant. However, no penalty was imposed on 15 parties on the ground that there was no allegation that .....

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he parties. 4. Learned counsel for the revenue submitted that the Tribunal has wrongly rejected the appeal of the revenue without considering the arguments raised by the department and relevant provisions of law. It was further submitted that the Tribunal has wrongly observed that there was no evidence regarding the clandestine removal of the goods. 5. On the other hand, learned counsel for the assessee supported the order passed by the Tribunal and prayed for dismissal of the appeal. 6. A show .....

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