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M/s. SS Alum Pvt. Ltd. Versus CCE, Chennai - IV

2016 (4) TMI 325 - CESTAT CHENNAI

Evasion of Revenue - Clearance of the aluminum sulphur powder without invoice - Proceeded to examine various corroborating evidence gathered by investigation - Held that:- above scrutiny shows application of mind by the adjudicating authority to the questionable clearances made by appellant causing loss of Revenue which was not repelled leading any cogent evidence. The way in which the appellant was operating demonstrated unaccounted dealing of finished goods causing evasion of duty. There were .....

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lamurugan, AC (AR) ORDER None present for the appellant today. When it was found that the appellant was not present for condonation of delay against its application in that behalf, notice was issued to the appellant on 16.3.2016 to appear in person or through authorized representative to explain its case. 2. Dilatory tactics of the appellant is apparent from the above conduct. 3.1 With the assistance of learned AR, matter was taken up for hearing. Since notice of hearing was issued. 3.2 Since th .....

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recorded from different persons employed in the factory including the director under section 14 of the Central Excise Act, 1944 causing evasion of Revenue intentionally. 5. Learned AR says that appellants various pleading were examined by the adjudicating authority and he discarded such plea finding no evidence adduced by appellant to support its contentions. Therefore, when clearance of the goods was established as unaccounted transactions in the statutory record, appellant was bound to suffe .....

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minium sulphur powder without excisable invoice. When such fact came to his notice, he proceeded to examine various corroborating evidence gathered by investigation. He tested that in paragraph 15 of his order. While testing the materials in that paragraph, he has also looked into various defence pleas of the appellant. Appellant pleaded that unaccounted raw materials resulted in flow of the clandestinely removed goods. Availability of more water in the product convinced him that the appellant h .....

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djudication order. That authority also found that there was manipulation in the production process using more water and less quantity of hydrate powder. Apart from such an evidence he has recorded following evidence and drawn inference:- (a) Few examples of transactions reflected in the eagle note books were supported by invoices raised by the notice, demonstrates that the details contained in the said note books is nothing but actual clearances of excisable goods. (b) The eagle spiral note book .....

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