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M/s. Sri Sukra Spinning Mills P Ltd Versus The Commissioner of Central Excise

2017 (9) TMI 1185 - MADRAS HIGH COURT

Clandestine manufacture and removal - no evidentary value - it has been claimed that entire demand is based on mere assumptions and presumptions without a concrete proof to substantiate the same - Held that: - issues raised before CESTAT, Madras have not been properly adverted, as required - reliance placed in the case of H.V.P.N.L. Versus Mahavir [2000 (9) TMI 1063 - SUPREME COURT], where it was held that the appellate forum is bound to refer to the pleadings of the case, submissions of the cou .....

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udgment of the Court was made by S. Manikumar, J) Instant appeal has been filed, challenging the Final Order, dated 21/11/2016, on the file of the CESTAT, Chennai. 2. Short facts leading to the appeal are as follows:- The appellant is engaged in the manufacture of cotton yarn on cheese and hanks. On 16/11/1998, there was an inspection by the officials of the Central Excise Department, in the factory premises of the appellant. During search, the Officers recovered one Broker's Commission file .....

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ded a duty of ₹ 10,23,983/-, with interest and imposed equal penalty. 5. Aggrieved against the same, an appeal has been filed before the Commissioner of Central Excise (Appeals), Salem, on the following grounds:- (i). Goods were seized by the Investigating Officers in their presence. (ii). The appellant was not given the copy of the broker commission file, containing the particulars for the year 1997 98. (iii). No evidence was let in, for the procurement of raw materials, transport of illi .....

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Final Order No.42380 of 2016, dated 21/11/2016, instant Civil Miscellaneous Appeal is filed on the following substantial questions of law have been framed:- "a. Whether the entries in the private record, namely, "Broker's Commission file" can be made the basis for upholding the charge of clandestine removal of goods in the absence of corroborative evidences, such as, stock difference, purchase of raw materials without invoice, seizure of unaccounted finished goods while transp .....

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en proved beyond doubt. Therefore, the entire demand is based on mere assumptions and presumptions without a concrete proof to substantiate the same. He further submitted that the authorities below brushed aside the retraction on the ground that the same had been sent by "certificate of posting". 9. We heard Mr.V.Sundareswaran, learned counsel for the respondent. 10. Though the learned counsel for the revenue made submissions, justifying the final order impugned, when attention was inv .....

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dings of the case, submissions of the counsel, necessary points for consideration, discuss the evidence, and then to dispose of the matter by giving valid reasons. (ii) In Tata Engineering & Locomotice Co. Ltd., v. Collector of Central Excise, Pune reported in 2006 (203) ELT 360 (SC), the Hon'ble Supreme Court, deat with a case, whereby, a cryptic and non-speaking order, the Tribunal upheld the order passed by the Commissioner, by applying the ratio of the decision of a Larger Bench in T .....

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