TMI Blog2017 (7) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... tating that the same is not figuring in the appellant’s records. It would appear that a case of short payment was sought to be made on the basis of presumption rather than admissible, cogent evidences. Revenue has failed to bring out any cogent, credible and corroborative evidence of unaccounted clearance of dutiable items by the main appellant. In our opinion, the case is built up on some entries maintained by the third party without any element of corroboration from any other source - impugned order set aside - appeal allowed - decided in favor of appellant. - Excise Appeals Nos.56336-56338/2013-EX(DB) - A/53641-53643/2017-EX[DB] - Dated:- 29-5-2017 - Shri Anil Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted mainly on the following points:- (a) Based on certain entries in the register maintained by the transporter, regarding movement of certain goods weighing 56.55 Mts., a case was made against the main appellant regarding unaccounted clearance of dutiable items. The statements of Proprietor and Manager of the transport company were also recorded. Other than these entries in the register of the transporting firm, there is no other evidence in the case. (b) There is no evidence for procurement of raw materials for production of this additional unaccounted clearance, additional power consumption, transfer of funds, employment of labour, etc. (c) Shri Santosh Modi, Proprietor of the Transporting Firm stated that they issue bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are to be set aside. 4. Ld. AR reiterated the findings of the Original Authority. 5. We have heard both the sides and perused the appeal records. 6. We note that the whole case against the main appellant is based on the certain entries in the records maintained by the transporter. The impugned order observed that M/s. Bajrang Transport Service provided the transport to the goods manufactured by the main notice. It was observed that the records maintained by the transporter and the main appellant were cross verified. Most of the entries of the records of the transporter were found tallying with the statutory records of the main appellant. Four entries did not tally with the statutory records. As such, it created a doubt regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arizing. He has not recorded, which type of records of both the parties were compared. It appears that the Revenue placed reliance on sales register of the main appellant. It is also seen that the record seized from the transporter did not show the nature of items transported, weight, rate and freight amount, in any of the entries. Most of the entries even do not have the weight of materials transported. Only in respect of the four entries, where the weights were noted, the Revenue demanded duty stating that the same is not figuring in the appellant s records. It would appear that a case of short payment was sought to be made on the basis of presumption rather than admissible, cogent evidences. 7. We also note that the proprietor of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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