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2016 (3) TMI 227 - CESTAT NEW DELHI

2016 (3) TMI 227 - CESTAT NEW DELHI - 2016 (335) E.L.T. 491 (Tri. - Del.) - Unaccounted clearance of dutiable items - sale of gutkha on cash basis - Held that:- In the present case, the Revenue is able to establish with different source of evidence by way of independent statements by the drivers of the transporting vehicles, corroborated by the Supervisor of the appellant's unit and finally fully corroborated and admitted by the Director of the appellant - unit. These facts have not been controv .....

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ents of the private records in the form of kachcha slips recovered from the drivers of the vehicles. Similar kachcha slips covering the seized goods were admitted and not disputed even now. As mentioned earlier, all the evidences are similar for the seized goods as well as the goods earlier cleared on the same modus operandi except that in respect of 50 bags, there is a physical seizure of clandestinely removed goods. The private records were corroborated by three different persons and the state .....

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In the present case, unaccounted production and clearances were evidenced by the categorical admission of the Director and Supervisor of the appellant company and there were kachcha slips seized along with goods. Thus find that the appellant have not made out a case to interfere with the concurrent findings of the lower authorities and as such, reject the appeals. - Decided against assessee - Excise Appeals Nos.E/1007 and 1010/2009-EX(SM) - Final Orders Nos.50124-50125/2016 - Dated:- 2-2-2016 - .....

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tercepted two vehicles outside the Railway Parcel Office, New Delhi. The vehicles were found loaded 25 bags each of gutkha . No proper documents evidencing illicit transport or duty payment were available and hence the officers seized the goods totally valued at ₹ 7,71,000/- along with the vehicles. Further, investigations were conducted. Four kachcha slips with some details written thereon were found with the drivers of the vehicles. Statements of the Director of appellant company, Superv .....

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d of ₹ 10,38,074/-; imposed various penalties on appellant company and others. On appeal, the Commissioner (Appeals), vide impugned order upheld the original order. The present appeal is against this order. Before the case was adjudicated by the Original Authority, the appellant approached the Settlement Commission. Their application was rejected by the Settlement Commission vide order dated 24.01.2007. 3. Ld. Counsel for the appellant submitted that the present demand was confirmed based .....

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indings in the impugned order and submitted that the case is not made out only on the basis of kachcha slips. There are coherent and clear evidences corroborating unaccounted clearance of dutiable gutkha from the appellants factory. The admitted facts is that 50 bags of gutkha found in the two vehicles have been cleared without payment of duty and without proper records. This fact has been fully admitted and duty liability has been fully discharged by the appellant and has not been disputed the .....

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d on the categorical corroborative evidences and there is no merit in the present appeal. 5. Heard both the sides and examined the appeal records. 6. The present case is regarding unaccounted clearance of dutiable items by the appellant. The evidences brought forward by the Revenue are, 8 hand written slips recovered from the two drivers of the vehicles, which was intercepted in the railway booking yard, New Delhi; statements given by the Drivers regarding transport of gutkha, which was found in .....

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relevant to note that regarding the physical seizure of 50 bags of gutkha from these vehicles, the appellant have admitted unaccounted clearance and discharged the duty liability. This is not disputed even now. Similarly, there were excess stock of dutiable items found in the appellant s unit on follow-up physical verification by the officers. This has also been accepted and entered in the statutory records thereafter by the appellant. On perusal of all the statements and private slips, the con .....

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rther investigation regarding raw materials procurement, transport of such raw materials etc. has not been done by the Department. It is an admitted fact that clandestine manufacture is unaccounted and the appellant did not dispute such clandestine manufacture and clearances, where the goods were seized physically. On similar set of facts, where the goods were not available, the appellant is contesting on the basis of lack of corroborative evidences. In other words, the appellants case appears t .....

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ot been controverted by any material evidence by the appellant. Their only objection is that more corroboration regarding the actual buyers of the clandestinely removed goods and details of money received etc. is not available. I find that the statements given by the Director mention about sale of gutkha on cash basis without preparing any bill or entering in the statutory records. The purchase of raw materials is also on cash basis without any accounting. He also admitted that the entries and t .....

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