9911796707
TMI Blog2016 (11) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... vasion Unit of Calcutta-II, visited the factory premises of the Appellant and conducted stock verification of the finished goods. During the period 17.02.1998 to 04.06.1998, it is alleged that the said company cleared 544.013 M.T. of M.S. ERW Black Pipe and 25.87 M.T. M.S. Scraps valued at Rs. 84,32,886.20 and Rs. 1,45,518.75 respectively involving duty of Rs. 14,36,761.00 from their factory without recording the same in any of the statutory Central Excise records/documents with intent to evade duty. It is also alleged that the said company has also cleared clandestinely the final excisable products from their factory weighting 11.813 M.T. of M.S. ERW Black Pipe valued at Rs. 2,04,830.90 involving duty of Rs. 30,725.00. 2. After due proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory of the Appellant was verified in the presence of the Appellant's authorized representative and shortage of 11.813 M.T.s of M.S. ERW Black Pipes and 25.87 M.T. of M.S. Scraps were found. Further statements were also recorded from the company Supervisor and the Director of the Appellant company, wherein they have accepted the allegation of removal of goods without payment of duty. It is further evidenced from the records that the statements given by the company Supervisor and the Director were not retracted immediately and the retraction was done only after a lapse of 7(seven) months which is clearly not acceptable. 3.2 Appellant's authorized representative submits that reliance cannot be made on the private notebook and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorized representative of the department had placed reliance on the decision of Hon'ble High Court in the case of Umiya Chem Intermediate vs. Commissioner of C.Ex. & Cus [2009 (239) ELT 429(Guj.)], wherein it was held that when there is proper appreciation of evidence on record on the basis of the incriminating documents found in the premises of Appellant and statements recorded and evidence of shortage of material clearly establishes clandestine removal of excisable goods. I find that the above decision is clearly applicable to the facts of the case in hand since the documents seized from the Appellant's premises are corroborating with the set of challans used in the removal of goods without payment of duty and the statements reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
