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2016 (4) TMI 544 - KARNATAKA HIGH COURT

2016 (4) TMI 544 - KARNATAKA HIGH COURT - TMI - Clandestine removal of goods - Tribunal held that there is no evidence to prove clandestine removal without going into the various corroborative evidences submitted by Revenue - Held that:- the record is fully examined by the Tribunal and thereafter appreciated and ultimately has found that the Revenue has failed to discharge the burden and under the circumstances the appeal of the Revenue was dismissed. As such, whether there was any clandestine r .....

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al No.01/2008 dated 22.01.2008 of the Commissioner, without going into the various corroborative evidences submitted by the Revenue? 2. Whether the Hon'ble CESTAT and the Commissioner of Central Excise, are right in holding that Register No.7 being a private record is not a sufficient evidence in the light of the fact that the Respondent has not maintained proper statutory record with an intention to evade payment of duty? 2. We have heard Mr.Jeevan J.Neeralgi, learned Counsel appearing for .....

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categorical finding that the Revenue's entire case is based on the entries made in Register No.7, which is a private Register, without any further investigations. He has also recorded that the author of the said Register Shri Nayak has not been contacted by the Revenue and his statement has not been recorded. He has also seen the statements of other persons which are not inculpatory in nature. He has also examined the electricity consumption and after taking into account that the high consu .....

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aintained by the respondent in the ordinary course of their business but was a private Register being maintained by the respondent's employee Shri Nayak. The first obligation on the part of the Revenue was to examine Shri Nayak and record his statement, seeking clarifications in respect of the entries. For the reasons best known to the Revenue officers, this has not been done. If the author of the entries made in the said private Register has not been examined by the investigating officers, .....

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ed that the said statements of the holder of bank account, counting clerk, despatch clerk and contractor, etc., are not inculpatory in nature inasmuch as neither of the statements of the said deponents have admitted any misdeed on the part of the company Statement of Shri Ashok Mittal, Managing Director of the Company has also not accepted the fact of clandestine removal of the goods. He has merely shown his inability to clarify as to whether the entries made in the said Register were clearances .....

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that the said companies were not in existence. The respondents have contested the said allegation vehemently by submitting that the invoices of the said trading companies were in respect of the goods, which they are incapable of being manufactured by them. The said companies are in no way connected with the assessee company and there is nothing on record to show that they were fictitious firms and the consideration for sale of the goods by the said firms traveled to the assessee. The adjudicatin .....

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