TMI Blog2016 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. Nothing new will emerge in the cross examination when all facts are accepted and are on record. It is well settled position in law that what has been admitted need not be proved. In fact, the appellants have immediately deposited full duty on being pointed out that the invoices for impugned clearances were not in their record. Under the facts and circumstances for the case, there is no doubt that the appellants had cleared these consignments in a clandestine manner without the cover of invoices and without paying the central excise duty - appeal dismissed - decided against appellant. - Appeal No. E/358/11-Mum - Final Order No.A/93029/16/SMB - Dated:- 23-6-2016 - Mr. Devender Singh, Member (Technical) None for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration number, destination etc.; that they do not write description of goods, names of consignors or consignees; that they prepare a receipt, in which all the details such as name of the consignor and consignee, description and quantity of goods, date of dispatch, vehicle number etc. are written as per the directions of the consignor and that they do not prepare such receipt for all the trucks/vehicles supplied by them. Scrutiny of the records of the transporter revealed that they had provided some vehicles to the appellant for transport of MS bars. Thereafter, the officers of DGCEI called for the invoices from the appellant for the months of February, May and June 2007 to verify whether MS bars so dispatched from the factory of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the appellant s partner and the statement of the transporter providing the details of the goods carried by him of these consignments. He relied upon the following case laws in his support : 1 M/s Krishna Steel Industries Vs. C.C.E., Nashik (Final Order No. A/929-931/15/EB in Appeal Nos. E/809, 810 887/10 Mum). 2 Sh. Salasar Ispat Pvt. Ltd. Vs C.C.E., Nashik (Final Order No. A/1456-1458/15/EB in Appeal No. E/1136/10-Mum) 5. In the grounds of appeal, the appellant has stated that their partner Shri Todarmal G. Mundada has clearly stated that the finished goods are sold at Nashik, Mumbai, Pune and some other part of Maharashtra and not to Vapi or other places in Gujarat. They have contended that the information from the transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices. In his reply he admitted that the goods against these invoices were also dispatched from their factory and accepted to pay central excise duty. In the subsequent statement recorded on 11.09.2009, he reiterated the previous statement and stated that the goods have been cleared from their factory to some traders in Gujarat from whom they received the proceeds in cash. He also stated that no record of these goods were kept and raw material for this was M.S. scrap which was purchased from open market without any receipt. He also stated that no entry for purchased scrap were made in the records and the impugned 96 MT was also not recorded in the daily store account. These statements have not been retracted any stage. The appellant s cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine removal. Clearly cross-examination of Shri Soda in such circumstances would have been of little help to the appellant. I place my reliance on the judgment of Hon ble Supreme court in the case of state of Kerala Vs. Shanduli (AIR 1997) (SC) 1627 wherein it has been held that cross examination of witness cannot be claimed as a right and would depend on case to case basis. Nothing new will emerge in the cross examination when all facts are accepted and are on record . 10. It is well settled position in law that what has been admitted need not be proved. In fact, the appellants have immediately deposited full duty on being pointed out that the invoices for impugned clearances were not in their record. Under the facts and circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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