TMI Blog2017 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... resent proceedings. It is necessary that this record or computation should be made available to the assessee for ascertainment of its acceptability - matter on remand - appeal allowed by way of remand. - E/2434 to 2437/2005 - A/85004-85007/17/EB - Dated:- 30-12-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Makrand Joshi, Advocate for the appellants Shri Ashuthosh Nath, Asstt. Commissioner (AR) for the respondent ORDER Per C J Mathew Four appeals have been filed against impugned order-in-original no. 14/ASR/2005-ADJ dated 11th April 2005 of Commissioner of Central Excise, Pune-III and these are disposed off by this common order. Challenge is to recovery of duties of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 1990, the impugned order dropped the demand thereon as unsustainable. Of the demand of ₹ 18,57,010.45, an amount of ₹ 9,09,891.64 was confirmed in the impugned order. 3. It would appear that M/s Desai Electronics Pvt Ltd and M/s Desai Engineering Pvt Ltd were manufacturers of capacitors under the brand names of DEC and DEG respectively while M/s Desai Engineering (a partnership firm) traded in capacitors. It was held that goods valued at ₹ 3,51,862.30 branded as DEC seized from the trading entity had not been accounted for in the manufacturing record of M/s Desai Electronics Pvt Ltd and were, therefore, liable to duty of ₹ 55,418.31. Yet another lot seized at the premises of the trading entity valued at S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... citors valued at ₹ 8,15,380,65 that was claimed to be clearances of repairs back to customers was also held to be removals of finished stock on which duty of ₹ 1,289,422.45 was ordered to be recovered. Free replacement of capacitors valued at ₹ 49,155 with duty liability of ₹ 7741.91 was held to be a false claim and recovery ordered. Demand of ₹ 3,71,289.70 was also fastened on M/s Desai Electronics Pvt Ltd, which alone could have manufactured the bigger capacitors , for unacceptability of claim that goods valued at ₹ 23,57,394.95 were assemblies of the trading entity. Another three allegations were also held as proved leading to fixation of duty liability of ₹ 7300.72. Of these itemised demands tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner in which the adjudicating Commissioner has come to the conclusion that the evasion of duty by clandestine removal has been established, it would be appropriate to scrutinize the defence of the impugned order which relies upon statements of the individuals connected with the transactions and the records. 7. Learned Authorized Representative relies on the decision of the Hon ble Supreme Court in Commissioner of Central Excise, Mumbai v. M/s Kalvert Foods India Pvt Ltd [2011-TIOL-76-SC-CX] which has held that confessional statements of responsible individuals cannot be overlooked merely because of retractions or owing to being mere statements. Further reliance was placed on the decision of the Hon ble Supreme Court in re Sanjay V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records is not always available. A computation is the only alternative and such a computation, when tested for challenge and found to pass muster for reasonableness, should suffice for reliance in adjudication proceedings. 9. However, the test that must be passed requires an assailing that must be sustained for acceptability. In the present disputes, the recast register has not been subject to the test. It is not necessary that there be a register in physical form but it is incumbent that the methodology adopted for arriving at the actual production cannot be disassociated from the adjudication process. It appears to have been so in the present proceedings. 10. We, therefore, find it necessary that this record or computation should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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