9911796707
TMI Blog2017 (7) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... er Auto Parts under the brand name 'Rider'. The appellant is procuring raw materials and sending to the job worker for some process namely M/s Deepak Rubber Industries and after the job work process received back the said materials which was further sent for processing to another job worker namely Shri. Avinash. After receiving the goods from Shri Avinash, the goods were further processed and packed in polythene bag and thereafter, in cartons and sold as finished goods. The appellant has not maintaining any record for sending the goods to job worker and receiving back and doing some further process thereon. An investigation was conducted at the end of the appellants, it was alleged that the appellant is engaged in the activity of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said goods were not the finished goods and cannot be sold in the market without further processing. In that circumstances, the charge of clandestine removal is not sustainable. It is further submitted that the Revenue has alleged in the show cause notice that M/s Chawla Auto Agency has admitted that they have received the goods without cover of invoices but the appellants in their statement with regard to M/s Chawla Auto Agency has categorically stated that they have not sold any goods to M/s Chawla Auto Agency without cover of invoice of Central Excise Duty, moreover, M/s Chawla Auto Agency has not been made party to the show cause notice. In that circumstances, the charge of clandestine removal the goods to M/s Chawla Auto Agency is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not come with the evidence that the appellant is engaged in clearing the goods with invoices or without invoices. The Revenue has not proved that the goods received from the job worker and after further process were not entered in RG-I register. If the Revenue would have proved that all the goods received from the job worker back and after process the same has been cleared without payment of duty. In that case, there shall be a case of open and shut but in this case only duty involved of Rs. 42243/- has been established that the appellant had cleared the said goods on the basis of challans of the job worker and after processing without any invoices, the demand of Rs. 42,243/- alongwith interest is confirmed and penalty equal to that is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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