TMI Blog2016 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ances made by M/s SVTC are of the goods manufactured by M/s JYL. There is no other evidence produced by Revenue to allege that M/s JYL is engaged in the activity of clearance of clandestine removal of goods by way of procuring excess input as consumption of electricity, transportation of goods etc. In the absence of any concrete evidence against M/s JYL, the duty cannot be demanded merely on the basis of turnover of their dealer. No demand can sustain - Decided against the revenue. - Central Excise Appeal No. 2884 to 2887 of 2006 - Final Order No. 60103-60106/2016 - Dated:- 19-5-2016 - Mr. Ashok Jindal, Judicial Member and Mr. Raju, Technical Member Present Shri Sanjay Jain, A.R. for the Appellant/Revenue Present Ms. Krati S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Id. Commissioner (Appeals) has not considered the evidences in the form of statement of M/s S. K. Dev of M/s SVTC and the goods found at the time of visit in the stock of M/s SVTC, therefore, the impugned order is to be set aside. 3. Ld. A.R. appearing for Revenue drew our attention to the adjudication order wherein the adjudicating authority has recorded the fact that Shri S K Dev, General Manager of M/s SVTC has made statement that he was looking after the sales of M/s SVTC and dealt with the product manufactured by M/s JYL for which they introduced themselves as representative of M/s JYL, He has also said that the orders from the dealers were received indicating that the details of the goods manufactured by M/s JYL. Therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d purchasing goods and selling them in the open market and the clearances were presumed by Revenue as manufacture of M/s JYL which is not correct and as per investigation itself, these things have been examined by the Id. Commissioner (Appeals) in the impugned order wherein he has observed as under : 16. The charge of the clandestine removal is based on the fact that the sales made by SVTC were in excess to the goods that had been supplied by JYL to them. It has been held in the impugned order hat these excess sales are the goods which were procured by SVTC from JYL without payment of duty and without the cover of invoice and hence, the demand has been confirmed against JYL. The question which would have to be examined here is whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the allegation made that they only issued invoice and the goods have not been supplied as this allegation was without any basis and no evidence had been produce in respect of the above allegation. Further, SVTC were the distributor of JYL which only meant that JYL would sell all the goods in the replacement market through SVTC and this in no way could be considered to mean that SVTC could not purchase the goods from other dealers and sell the same in the replacement market. It has been the contention of SVTC that they used to supply the goods in the replacement market as per the demand raised on them. If the demand was more they used to procure the goods from other dealers as well as they have also produced the documents in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve certain particulars like par No./Code No. Etc. It is found that this cannot be a ground to doubt the sales when there is other corroborative evidence to show the sale from the local dealers to SVTC. Further, M/s A.P. Motors who had sold certain goods to SVTC had purchased these goods from M/s Rohan Motors Ltd. Who is otherwise, dealer of Maruti Udyog Ltd. These may be few cases and this cannot be applied to all the cases especially when the appellants have produced lot of evidence in support of their contention that they had purchased from the local dealers and that there is no excess sale made by them. It is further found that the impugned order had decided on the basis that SVTC could sell only goods supplied by JYL and no other goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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