9911796707
TMI Blog2017 (3) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... total invoice value of Rs. 57,600/- was intercepted by the Central Excise Officers near Dhaula Kuan, New Delhi. The consignment was covered by one Invoice No. 441 dated 10.11.2009 issued by the appellants. The officers visited the factory premises of the appellants along with the said Truck and searched the factory premises and another Invoice of the same number i.e No. 441 dated 9.11.2009 different from the Invoice No. 441 dated 10.11.2009 possessed by the Truck Driver was found during the search. Shri O.P. Sabharwal, Proprietor of the appellant firm admitted the parallel invoice bearing the same Number 441 found in the factory. The said Truck along with excisable goods loaded in it were placed under seizure vide Panchnama dated 10.11.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of recovery of parallel invoices, admission of Shri O.P. Sabharwal, Proprietor of the appellant firm and buyer i.e Shri Raj Kumar Sharma, Proprietor of M/s Asha Trading Co., it was alleged that the appellants were indulging in clearance of excisable goods worth Rs. 1.25 Crores from April,2009 to 10.11.2009 without payment of Central Excise duty amounting to Rs. 10,30,000/- and also short paid an amount of duty of Rs. 3302/- on account of clearances made through their Depot at higher prices as per Annexure „C‟ to the show cause notice. Accordingly, a show cause notice dated 9.11.2010 contemplating recovery and penal action was issued to the appellants which had been disposed of by the adjudicating authority vide the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal by the appellant. 6. After hearing both the sides, I find that admittedly there is sufficient evidence on record to show that the appellant was clearing their final product without payment of duty under the cover of parallel invoices. The statement of Shri O P Sabharwal as also of another supervisor read with the statement of the proprietor of M/s. Asha Trading Co. do not stand agitated by the appellant and lead to the clear evidence that the appellant was indulging in clandestine activities. 7. However, question arises as to how much was the extent of such evasion. Whereas the appellant has contended that the statement of proprietor of M/s. Asha Trading Co. should not have been applied to the entire clearances and the demand should h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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