New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 542 - CESTAT NEW DELHI

2016 (6) TMI 542 - CESTAT NEW DELHI - 2016 (344) E.L.T. 1118 (Tri. - Del.) - Clandestine removal - What is the effect of non-production by the Department of the original records RG-1 and RT 12 returns to the Tribunal - statements recorded from the proprietor and the authorized signatory and the loose sheets recovered during such operation - Held that:- the Authenticity was doubted due to their non-availability at the time to search and their submission belatedly at the time of recording of state .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ant periodically with the Department. The question of their later manipulation does not arise as the original returns were to be with the Department only. Also the retraction of earlier statements were not made by affidavit or letter but by another statement dated 01.08.2003 recorded under section 14. - Since it is the contention of the Revenue that statement recorded under section 14 is admissible as evidence and the contents therein are to be considered to arrive at a decision, it is neces .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ustifiable to arrive at a conclusion about the authenticity of the same. Any conclusion in this regard cannot be made by presumption or by reasoning. Accordingly, we hold that we are not able to arrive at a finding to interfere and to overturn the finding already recorded by the id. Commissioner (Appeals) based on the analysis of the contents of the statutory records. - Decided against the Revenue - E/2198/2006-EX[DB] - Final Order No. 51824/2016 - Dated:- 20-5-2016 - Mr. S.K. Mohanty, Member .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e High Court of Delhi. The Hon ble High Court vide their order dated 03.11.2015 set aside the said final order of the Tribunal and restored to the Revenue s appeal for a decision afresh. The Court directed that CESTAT will first address the question framed, namely, what is the effect of non-production by the Department of the original records of the case which have been relied upon by the Appellate Authority in rendering a finding in favour of the assesse. 2. We have heard both the sides and per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y, a show cause notice dated 05/11/2003 was issued to the respondent assesse. The case was adjudicated with the confirmation of duty demand of ₹ 30,45,874/- Equal penalties were also imposed. On appeal the Commissioner (Appeals) vide the impugned order set aside the Original order and allowed the appeal. The revenue filed further appeal against the said impugned order which was decided by the Tribunal vide final order dated 30.03.2015. This order has been set aside by the Delhi High Court .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ater on 01.08.2003 while disposing a statement under section 14 of the Central Excise Act, 1994, the proprietor produced RG-1 Register and RT-12 Returns, and various invoices of procurement of raw-material, to assert that whatever raw-material procured were tallying with the production and clearance as entered in statutory records of RG-1 Register and corresponding RT-12 Returns. The particulars contained in the loose sheets were claimed to have been dealt with/in production figures of RG-I stoc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was passed on 30.03.2015 based on majority opinion. It is a fact that the original records were not produced before the Tribunal. The findings about the authenticity of the original record formed bases of final decision. As per the Hon ble Delhi High Court s direction the effect of non-availability of original records in the final outcome of the case is now to be decided. 3. The id. Commissioner allowed the appeal of the assesse /appellant on the main ground that the finding of the adjudicating .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ime of investigation also. In this background he examined the claim of the appellant and concluded that the entries in 14 loose sheets have been duly explained by the appellant (Proprietor) in his statement dated 01.08.2003 recorded under Section 14 of the Act. 4. Now the question before us is whether or not non-production of original records of the case which have been relied upon by the appellate authority will have effect on the final finding of this Tribunal. The original records-RG-1 and RT .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the original document was not at that time a point of dispute. However, on reference, the third Member elaborately discussed about the authenticity of the R.G. -1 register. He held that the said register produced on 01.08.2003 was nothing but a result of manipulation and fabrication. This is contrary to the findings of the lower appellate authority who relied on the entries in the said register as well as R.t. 12 Returns and purchase accounts /receipts of raw-materials. Thus, based on conclusion .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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