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Sohna Woollen Mills Pvt. Ltd. Versus CCE, Ludhiana And CCE, Ludhiana Versus Rajener Singh, MD

2016 (7) TMI 87 - CESTAT CHANDIGARH

Clandestine removal of goods - third parties made statement that he is purchasing the goods from the assessee and produced certain challans/katcha slips of the receipt of the goods. - Held that:- On perusal of the katcha slips/challnas, I find that these challanas / katcha slips have been issued by M/s Jagan Nath Chanan Ram and the name of receiver or to whom these have been issued has not been mentioned anywhere. In that circumstance, it cannot be said that the assessee has issued thes katcha s .....

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assessee has cleared the goods clandestinely - Entire demand set aside - Decided in favor of assessee. - E/1395/2009, E/2074/2009 - Final Order No. 60038/2016, 60039/2016 - Dated:- 11-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Sh. Sudeep Singh, Adv. and vice versa Present for the Respondent : Shri Satyapal, AR and vice versa ORDER The assessee as well as Revenue are in appeals against the impugned orders. 2. The facts of the case are that an intelligence was gathere .....

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notice was issued to the assessee to demand duty on the basis of katcha slips/challans produced by Shri Anil Kumar. The matter was adjudicated and the demand of duty was confirmed alongwith interest and penalty on the assessee and its managing director was also imposed. On appeal before the Commissioner (Appeals), the order of demand of duty alongwith interest was confirmed and penalty was also confirmed but the penalty on managing director was also dropped. Aggrieved with the said order, the as .....

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und and no investigation was conducted to establish that the assessee is engaged in the activity of clandestine removal of the goods. The copies of challans/katcha slips are produced before this Tribunal only at the time of hearing and on examination of these documents, it cannot be established that these documents belonged to the assessee, therefore, charge of clandestine removal is not sustainable in the absence of any corroborative evidence. Therefore, no demand of duty is sustainable and pen .....

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pposed the contention of the learned Counsel and submitted as Shri Anil Kumar buyer of the goods from the assessee has made the statement under section 14 of Central Excise Act, 1944 that he is purchasing the goods from the assessee without payment of duty by way katcha/challans and managing director of the assessee was also admitted that they are clearing the goods without payment of duty. Therefore, no other evidence is required to prove clandestine removal of the goods. In that circumstance, .....

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rchasing the goods against katcha slips/challans from the assessee. He has produced certain katcha slips/challans to the Revenue during the course of recording of the statement against summon. The said documents first time produced before me which has been seen by the learned Counsel of the assessee. Some of the samples of challans/katcha slips are extracted herein below: - 8. On perusal of the katcha slips/challnas, I find that these challanas / katcha slips have been issued by M/s Jagan Nath C .....

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