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M/s Visakha Cements Pvt. Ltd. Versus CCE, C & ST, Visakhapatnam-I

2017 (9) TMI 873 - CESTAT HYDERABAD

Suppression of facts - contradiction to the evidence available on records - intention to evade duty - Held that: - It is seen from the records that the First Appellate Authority while considering the appeal filed by the appellant had given detailed findings as to why he has come to conclusion as there was a suppression of fact with intend to evade duty - it can be seen from grounds of appeal of appellant, they have not at all contradicted the findings in an effective manner. - The appellant .....

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69/2006(V-I) CE dated 16.02.2006. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellants have alleged to have suppressed and manipulated the information in respect of purchase of raw materials and manufacture of finished goods and failed to account for the same in the statutory records; with an intention to evade duty of clearances exceeding ₹ 30 lakhs and to remain within the exemption limits of ₹ 30 lakhs, have consistently given mi .....

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n appeal was preferred before the First appellate Authority who also upheld the Order-in-Original and the rejected the appeal. 4. Ld. Counsel appearing for the appellant draws my attention to the facts of the case and also grounds of appeal, which I reproduce: 6. The data collected from the units like Deccan Cements, Raasi Cements, Visakhapatnam Steel Plant and Coromandel Fertilisers Ltd., was not shown to the appellants to enable them to counter their points regarding quantities supplied. It is .....

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nts and this exercise was not even attempted by the department. Thus, the benefit of doubt, if nay will have to be given to the appellants particularly in the light of the fact that there is no evidence on record showing clearance of goods without making entries in the books of accounts to the tune of about 2000 MTS as alleged in present proceedings. 8. Even the value of clearances and the basis for determining the amount of ₹ 1,37,059/- was not explained in the orders and as such, the ord .....

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upholding the orders of the lower authorities now being appealed against may be set aside and pass such other order/orders as the Hon'ble CESTAT, Bangalore may deem fit and necessary in the facts and circumstances of the case with consequential relief in favour of the appellants. 5. Ld. Departmental Representative reiterates the findings of the lower authorities. 6. On careful consideration of submissions made by both sides, on perusal of records, it can be seen the appellants has no case i .....

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clearance would continue to be well below the exemption prescribed for the relevant period. Further they have contented that if is a well settled preposition of Law that clandestine production or removal cannot be presumed merely by statements recorded under duress or coercion and the records should substantiate such an offense beyond reasonable doubt. None of these ingredients are satisfied in the present case as such, the demand now made may be set aside. 8. The appellants have further conten .....

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sumption that certain raw material like clinker or slag purchases were made but not accounted for in the books of accounts to the tune of ₹ 153.150 MTS of clinker and 841.170 MTS of slag was misconceived. Merely, because the supplier had raised invoices in the name of their company, it could not be presumed that the material was supplied. The appellants had not made any payment for such supplies and the suppliers must have raised the invoice in the fashion that was suitable to them. In any .....

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er titled Form-I Hourly checks of Mass of bags' it has been noticed that actual figures of production and clearances have been suppressed with an intention to evade payment of Central Excise duty. I find that the appellants have consistently given mis-leading statements and false information which is not supported by available documentary and other evidences. They have not accounted for excess quantities of 156-130 MTS of clinker and 841.70 MTS of slag which they have received as per verifie .....

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xcess quantity could not be created out of nothing. The production as recorded in RG-1 register was found to be far below then actually cleared as was evidenced by un-numbered delivery challans seized by the departmental officers. The aforesaid clearances of goods under the cover of un-numbered challans itself prove the ulterior motives of the appellants. So far as the recoding of the statement under duress or coercion is concerned, I find that the appellants have not adduced any evidence to pro .....

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