TMI Blog2016 (3) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that equivalent amount of impugned goods were manufactured and cleared clandestinely. For this, no attempt even has been made to adduce evidence. After careful consideration of the grounds of appeal agitated in the present case and the detailed finding in the impugned order dated 07/3/2008, find that there is no basis to interfere with the findings in the impugned order - Decided against revenue - Excise Appeal Nos. 1190, 1423 of 2008 and 2730 of 2010 with C.O. No. 221 of 2010 (SM) - Final Order No. 50118-50120/2016 - Dated:- 22-1-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri R.K. Grover, Authorized Representative (DR) For the Respondent : Shri B.L. Narasimhan, Ms. Sukriti Das and Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respondent (M/s Chakra Rolling Mills Pvt. Ltd.) setting aside the original order. M/s Ind Agro Synergy [later M/s Ind Synergy Ltd.] retook the credit as the recipient of the impugned goods which has become a subject mater of further proceedings. In that proceedings, the Commissioner (Appeals) vide order dated 06/5/2010 upheld the eligibility of credit following the findings already made in respect of manufacturer/supplier of the impugned goods namely M/s Chakra Rolling Mills Pvt. Ltd. vide earlier order dated 07/3/2008. Aggrieved by this order, the Revenue filed appeal No. E/2730/2010. The respondent also filed a Cross Objection to this appeal. 3. The learned AR reiterated the grounds of appeal and submitted that the bogus nature of tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upported by some evidence of unaccounted manufacture or clearance. There is no semblance of such evidence in the present case. 5. The learned Counsel appearing for respondent in appeal E/2730/2010 submitted that the respondent [M/s Ind Synergy Ltd.] are one of the recipients of duty paid goods from the main respondent. Originally the credit was denied after the issue of order dated 31/1/2008 of Additional Commissioner. Later after the said order was set aside in appeal the respondent took the credit again which was objected to by the Revenue. On appeal filed by them the Commissioner (Appeals) vide the impugned order dated 06/5/2010 allowed their case. He submitted that the present appeal by the Revenue against the said order is devoid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of finished goods. When this duty has already been paid on 631.295 MT of inputs removed as such and 902.182 MT and which is identical in all respects to the amount of duty demanded under the impugned order for the same quantities of goods, then it was necessary for the lower authority to have answered as to what happened to such goods on which duty had been discharged by the appellants. If these are not the same goods which are purported to have been supplied to various purchasers under the invoices, then where did these goods disappear. The lower authority also does not hold that the appellants manufactured two sets of identical finished goods of same quantity of 902.182 MT and had removed the same after paying duty and had also removed 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Commissioner (Appeals) erred in concluding that such bogus invoices have no meaning in the face of full payment of duty, as such invoices will help unscrupulous entities to show higher expenditure and to derive financial benefits in tax matters etc. It is not clear how, even if accepted, such assertion is going to change the findings in the impugned order. The duty which is sought to be demanded and confirmed by the Original Authority has already been remitted by the main respondent to the Government. Now again such demand was justified on the ground that equivalent amount of impugned goods were manufactured and cleared clandestinely. For this, no attempt even has been made to adduce evidence. After careful consideration of the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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