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TMI Blog2017 (10) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... under consideration, were engaged in the manufacture of power cables and printing/labelling the brand name of others as per the direction of the customers. A search was conducted on 29.11.2010 at their business premises where loose slips were found. On the basis of the material available on record, it was found that the assessee-Appellants were involved in the clandestine removal of the goods. So, by denying the SSI Exemption, Department raised the demand against the assessee-Appellants. Being aggrieved, the assessee-Appellants have filed the present appeals. 3. With this background, we have heard Shri Jatin Mahajan, learned counsel for the assessee-Appellants and Shri M.R. Sharma, learned DR for the Revenue. 4. Shri Jatin Mahajan, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned order may kindly be set aside. 5. On the other hand, Shri M.R. Sharma, learned DR for the Revenue, submits that there was a clandestine removal on the part of the assessee-Appellants as 'kachchi partchis' were recovered during the course of search. He also submits that the buyers have already confirmed that the goods were against the 'kachchi partchis'. It is also the submission of the learned DR that the transporter had also admitted that the goods were delivered on the basis of the 'kachchi partchis'. Lastly, he submits that the assessee-Appellants were dealing in the business through the 'kachchi partchis' only, so the demand was rightly raised. 6. After hearing both sides and on perusal of record, it appears that, durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.07.2011 where he admitted that they were also manufacturing the branded goods of others out of raw material supplied by the brand name owners and the same were being cleared without payment of duty. Printing pullies found in the factory were being used in the manufacture of branded cables; that the kachchi parchi recovered from the room of Nathu Lal, helper, on which his signatures were available and these were indicative of purchase of raw materials like copper wire out of which they manufactured cables which were sold without issuance of invoice. The statement of Shri Ravinder Kumar Gupta was recorded on 7.7.11, 14.7.11, 9.8.11 and on subsequent dates also. On all the said statements, he admitted that they were manufacturing power cable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in the order. But the fact remains that, proceedings under the Central Excise Act and the Commercial Tax Act are altogether different and will be treated separately. For the purpose of Central Excise Act, 1944, there is sufficient material available on record by which it is established that there was a clandestine removal of the goods, especially when the Proprietor, Shri Ravinder Kumar Gupta, had admitted that the goods were manufactured and supplied to the buyers without making any entry in the books. From the record, we find that neither vouchers were prepared nor books were maintained. The driver has admitted that he had transported the goods only on the basis of 'kachchi parchies'. Meaning thereby, that no vouchers were given to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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