TMI Blog2017 (5) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... E/509-513/2007, E/518/2007 & E/572/2007 (by Dept.) - INTERIMORDER No.426-432/2017 - Dated:- 22-3-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri M. Karthikeyan, Advocate, For the Assessee Shri R. Subramaniyan, AC (AR), For the Revenue Per D.N. Panda This matter has been heard from time to time beginning from 08.01.2017. Ultimately, it came out today from appellant that various evidences used by the adjudicating authority in the adjudication gave rise to the liability and that is required to be computed. This process would take time to reconcile with the evidence available to make appropriate calculation of duty liability. 2. Adjudication order reveals that Ida adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of appellant as well as evidence : 10. From the documentary evidences seized from various premises and the depositions made by various personnel of RTPL, by various parties who have done conversion work for RTPL and from the detailed investigations conducted, it appeared that, - i. RTPL purchased raw material viz, cotton, without accounting in their Cotton Stock Register, with an intention to manufacture cotton yarn without accounting. ii. The documents seized from the residence of Shri. Vallarasu, EDP-in-Charge of RTPL indicated unaccounted purchase of cotton by RTPL. iii. The documents seized from the residence of Shri. Vallarasu pertaining to production of single cotton yarn at RTPL for the months of April, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n clearance of cotton yarn of various counts to their buyers through various brokers without issue of invoices and without payment of Central Excise duty; ix. The document 'Sales Register - Radha Textiles' seized from the residence of Shri. Vallarasu indicated unaccounted clearance of cotton yarn by RTPL to their various customers with issue of invoice and without payment of Central Excise duty. The clandestine removal of cotton yarn by RTPL is substantiated by the shortage of 24,812 kg of cotton yarn during the physical stock taking conducted on 07.01.2004; x. The unaccounted removal of cotton yarn by RTPL is further corroborated by the seizure of cotton yarn of 136 chippams of cotton yarn of various counts from OPT Yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of cotton yarn and clandestine removal of cotton yarn without issue of invoices and without payment of Central Excise duty by RTPL. xvi. The 'Cash book' in the account of RTPL maintained in the name of 'ABC Company' clearly indicated the unaccounted cash payments; xvii. RTPL received the sale proceeds in cash in respect of their unaccounted clearances of cotton yarn and such unaccounted clearance of cotton yarn and receipt of sale proceeds were recorded in the name of their cotton yarn brokers who arrange such sales; xviii. The Ledger account of various brokers like Shri. Chinnathambi of Salem and Shri. Kumaresan and Shri. Muthumanikandan of Erode and the cash book entries in the account of RTPL maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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