9911796707
TMI Blog2017 (5) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords in June 2002. Further, detailed follow up investigations were conducted and on conclusion of investigation proceedings were initiated against the appellant for demanding Central Excise duty of Rs. 84,77,508/-, which was on account of undocumented clearances of excisable items without payment of duty. The appellants filed their reply and case was adjudicated, resulting in the impugned order. 2. The Original Authority held that an amount of Rs. 37,83,334/- was recoverable from the appellant towards central excise duty. He also imposed penalty of equivalent amount on the appellant. 3. The appeal in the present case is mainly restricted to the non-consideration of the plea of the appellant with reference to duplication of entries in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction. These were for 340, 680 and 340 bags of cement. There are various such entries, where even the vehicle numbers are the same for the same day clearance. On the preliminary observation, it is seen that certain entries are duplicate in quantity as well as vehicle number, consignee's name, etc of the same date. In respect of others, when three consignments were shown to have been cleared on the same date, two consignments, when totaled, give the quantity of third consignment. 5. The Original Authority held that the appellants having made unaccounted clearances without payment of central excise duty, it could be inferred that such entries are actually for such clearances. He also observed that such cleared items could have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dger. The appellants have pleaded that they will submit all the supporting documents like record of the gate keeper of the factory at the time of clearance, builty issued for each consignment, check-post corroboration details from the consignee wherever available, to substantiate their claim of duplication of entries. It is made clear that no finding on the merit of the claim has been arrived at by the Tribunal. It is open to the appellant to submit all the evidences which were existing during the relevant time, before the Adjudicating Authority for consideration. With this observation, the impugned order is set aside, limited to this extent. The case is remanded for a fresh adjudication only with reference to verification of the claim of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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