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

2015 (12) TMI 1265 - PUNJAB & HARYANA HIGH COURT - 2016 (332) E.L.T. 249 (P & H) - 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 .....

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udicated by appreciating the factual matrix and by giving sufficient and cogent reasons. 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 - A .....

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Whether the Hon'ble Tribunal is justified in rejecting the appeal of the Department 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 .....

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duty and without any statutory records, the preventive staff officers visited the 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 wa .....

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in number) whose addresses were disclosed by Shri Varinder Kumar, during investigation 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 .....

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l of the revenue. Hence, the present appeal. 3. We have heard learned counsel for the 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 .....

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15 parties and the appellant, no penalty was imposed on them. On appeal by the assessee, the order, Annexure A-2, was set aside by the Commissioner (Appeals) vide order dated 22.10.2007 (Annexure A- 3) against which the revenue filed an appeal before the Tribunal. The Tribunal vide order dated 13.3.2014 (Annexure A-4) rejected the appeal of the revenue. The Tribunal had noticed in para 5 of the order that on going through the order of the Commissioner (Appeals), I find that their dyeing master S .....

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