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Nandhi Spinning Mills P. Ltd. Versus Commissioner of Central Excise, Salem

2017 (3) TMI 1571 - CESTAT, CHENNAI

Clandestine removal - mode of transport was bogus and fake documents were created to cause prejudice to Revenue - whether there was actual manufacture of the goods cotton cone/cheese yarn made by the appellant when there were evidences on record to show that mode of transport used were false and described vehicles were not registered with the Transport Authority? - Held that: - When the appellate Commissioner found that there were falsification of records and appellant has no material to discard .....

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the Respondent : S. Govindarajan, (AC) AR ORDER D. N. Panda (Judicial Member) None present for the appellant. 2. The precise dispute before ld. Commissioner (Appeals) was whether there was actual manufacture of the goods cotton cone/cheese yarn made by the appellant when there were evidences on record to show that mode of transport used were false and described vehicles were not registered with the Transport Authority establishing that no raw materials were sent to the job workers for conversion .....

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loading/freight charges relating to job work undertaken was raised on the appellant no.1 > No labour bills to the appellant no.1 was raised by Balamurugan Doublers [a converter/job worker] during the course of job work undertaken. > Purchased only cone yarn from appellant no.1 by Peeyelcee Tex Exports, Peeyelyes International, Samsons Exports, who are happened to be buyers manufacturing Cotton Terry Towels, though the invoices of the appellant no.1 mentioned as plain reel hanks, at the ins .....

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[Trip sheet] and in-passes raised by the yarn receiving units at Sankaran Kovil found to tally with each other. > Advance amount said to be paid to the converters units/job workers during 1998-99, 2000-01 was neither reflected in the books of accounts of the appellant no.1 nor in the books of accounts of job workers which shows the maintenance of bogus accounts in order to escape from the clutches of law. * The vehicle numbers found in the AR3As used for the transportation of 33910 kgs. of ya .....

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