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2016 (5) TMI 1069 - CESTAT NEW DELHI

2016 (5) TMI 1069 - CESTAT NEW DELHI - TMI - Demand of excise duty only on the basis of certain private records maintained by the transporters - Clandestine removal of MS Ingots - Held that:- it is apparent that the presumptive conclusion in the impugned order that wherever invoice details were not available the clearances were clandestine removals without payment of duty by the appellant are based solely on private record maintained by transporters cannot be the basis for demanding Central Exci .....

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ase there is not even an enquiry to bring out any collaboration so that the evidence can point out preponderance of probability of such possible clandestine removal by the appellant. This is not a case of various evidences if not conclusively establishing, at least pointing out a serious probability of clandestine removal of excisable goods. As already noted that the Departmental enquiry did not even cross the preliminary stage and stopped with recovery of private documents from the transporter .....

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re engaged in the manufacture of MS Ingots liable to Central Excise duty. In December 2006, the Central Excise officers conducted certain verification with the transporters, namely M/s Gajraj Roadlines and M/s Bajrang Transport Services. Based on certain private records recovered from the premises of these transporters a case has been made out against the appellant for clandestine removal of MS Ingots without payment of duty of ₹ 10,23,666/-. The proceedings initiated by issue of show caus .....

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es transporters without any corroboration of any kind. There is no enquiry regarding procurement of raw material, electricity consumption clandestine manufacture or clearance of these items from the appellants manufacturing unit. Further, no enquiry has been conducted for corroboration with the buyers of the finished goods or the drivers of the vehicles. Though the officers recovered various documents like bilty book, daily report, lorry receipt etc., while demanding duty they relied on only ce .....

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rtation of MS Ingots manufactured by the appellant and the records maintained by them are correctly relied upon to confirm the demand by the lower Authorities. 4. Heard both the sides and examined the appeal records. The admitted fact of the case is that the Central Excise demand was confirmed against the appellant only on the basis of certain private records maintained by the transporters. A perusal of the said record annexed to the show cause notice shows that the appellant s name alongwith ce .....

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rder concluded wherever invoice details were not available the clearances were clandestine removals without payment of duty by the appellant. It is apparent that such presumptive conclusion based solely on private record maintained by transporters cannot be the basis for demanding Central Excise duty from the manufacturer. As forcefully contended by the appellant it is not clear as to why no verification was attempted for corroboration either with the appellants records of premises and/or with .....

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