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2016 (5) TMI 383 - GUJARAT HIGH COURT

2016 (5) TMI 383 - GUJARAT HIGH COURT - 2016 (338) E.L.T. 203 (Guj.) - Clandestine production and removal of goods - Allegation on the basis of 62 reconstructed challans - Held that:- the Tribunal, in the impugned order, noted that the case of clandestine removal is based predominantly on 62 reconstructed copies of delivery challans-cum-proforma invoices. Such challans were, however, neither original nor xerox copies. There was no identification of the author of these challans. Thus, reconstruct .....

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, observed that due to major renovation at the office/godown of JBMC, subject goods were temporarily stored in Appellant's factory premises. No investigation has been done in order to refute the claim of the main appellant, by recording the statement of transporter or the supplier of trader from whom the goods have been claimed to be purchased from JBMC. It is a well established law that documentary evidence will prevail over an oral evidence especially in these proceedings where cross examinati .....

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mstances of the case, the Tribunal has committed substantial error of law in holding that 62 reconstructed challans-cum-proforma invoices cannot be relied upon for fixing the case of clandestine manufacture and clearance of finished goods against the assessee and conoticees? [b] Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that in absence of confirmatory statements of the buyers the authenticity of 62 reconstructed documents a .....

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f two delivery challan Nos. 1 and 3 both dated 23.04.2007 by application of decision of the Tribunal in the case of DXN Herbal Mfg (India) vs. CCE, Pondicherry? [d] Whether the impugned order passed by the Tribunal is substantial in law more particularly in absence of recording findings on all the points of contentions raised by and on behalf of the revenue at the hearing of appeals? 2. The issue pertains to alleged clandestine production and removal of goods by the manufacturer assessee. Princi .....

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ither original nor xerox copies. There was no identification of the author of these challans. Thus, reconstructed challans were not recovered from the premises of the assessees. Even Commissioner (Appeals) had found that 20 of these reconstructed documents were fake. In the challans, neither the vehicle number nor the name of the transporter was mentioned. No investigation was undertaken by the department to corroborate the contents thereof by recording the statements of the transporters. No con .....

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