Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, SURAT-I Versus M/s. JAI BHAWANI METAL INDUSTRIES

2016 (5) TMI 383 - GUJARAT HIGH COURT

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, reconstructed challans were not recovered from the premises of the assessees. Even .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ubject 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 examination of such witness is not provided. - As the decision of Tribunal w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aw 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 and the supply of finished goods contained therein, demand of duty from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n 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. Principally, the revenue placed reliance on 62 reconstructed challans to esta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hor 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 confirmatory statements of the buyers were available on the record. The Tr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version