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2016 (5) TMI 1072 - CESTAT NEW DELHI

2016 (5) TMI 1072 - CESTAT NEW DELHI - 2016 (338) E.L.T. 594 (Tri. - Del.) - Un-sustainability of the charge of clandestine removal of excisable goods against the respondent - Held that:- While statements given before the excise officers are admissible evidence, the contents of such statements should clearly bring out the nature of offence with specific details which can be cross verified also. In the present case specific details and such cross verification and corroboration is lacking. Mere pa .....

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he Petitioner : Shri G.R. Singh, Authorized Representative (DR) For the Respondent : Shri B.L. Narsimhan and Vipul Agarwal, Advocates ORDER Per. B. Ravichandran :- The appeal by Revenue is against order dated 02/11/2006 of Commissioner (Appeals), Delhi I. The respondents are engaged in the manufacture of plastic parts for motor vehicles liable to Central Excise duty. Certain search and enquiry operations were carried out by the officers in August 2000 on the premise that the appellants have evad .....

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, partner of the appellant firm and ₹ 5,00,000/- penalty on Shri Yogesh Jain, Manager of the appellant firm. On appeal, the Commissioner (Appeals) vide the impugned order set aside the original order and allowed the appeal filed by the appellant and two others. Aggrieved by this order, the Revenue is in appeal. 2. The learned AR elaborated on the grounds of appeal to state that the respondent indulged in clandestine clearance of excisable goods and this fact has been brought out during the .....

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same cannot be considered as a proper evidence as specific observations regarding reason for the expert opinion has not been recorded. The comparison of signature should be on the basis of specimen signature which was not taken. 4. The statements of various persons given under Section 14 of the Central Excise Act, 1944 brought out the modus operandi adopted by the appellant for clandestine removal of goods. The clandestine removal of goods has been established by the recovery of parallel invoic .....

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of auto parts manufactured by the respondent using the brand name of DLJM for which he has applied for patent in 1996 itself. The learned Counsel submitted that it is not clear from the show cause notice that how the Department came in possession of the alleged parallel invoices said to be in the custody of Shri J.B. Singh. There is no Panchnama or other evidence for recovery of these invoices from Shri J.B. Singh or his residence. In view of business rivalry allegations were made against the ap .....

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J.B. Singh and Shri Tikam Singh, no corroboration or proper answer could be brought out regarding the genuineness of the so called parallel invoices and about signature on these invoices. The learned Counsel further submitted that deposit of ₹ 5 lakhs made by the respondent during investigation did not establish the clear clandestine clearance. Finally, it is the case of the respondent that the charge of clandestine removal cannot be sustained only on the basis of documents recovered from .....

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s were sought to be sustained mainly on the basis of certain parallel invoices recovered in the premises of an ex-employee, certain challans for clearance to job work, statements of ex-employee, job worker and two buyers of the finished goods. Perusal of the impugned order indicates that the learned Commissioner (Appeals) had examined all the evidences available on record before arriving at his decision. Regarding statement of Shri Dev Jain and Shri Yogesh Jain he recorded that these were not ca .....

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lel invoices were admittedly obtained from the ex-employee and has never been recovered from any of the premises of the respondent. The impugned order questioned the circumstances of recovery of such invoices as there is no Panchnama for the same. The assertion made by Shri J.B. Singh that the said invoices were handed over by various drivers could not be corroborated as none of the drivers were identified. It is seen that the impugned order examined in detail the contents and the bonafide natur .....

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