TMI Blog2017 (11) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the appeals - decided in favor of appellant-assessee. - Excise Appeal Nos. 52826, 53066 & 53075 of 2015 - Final Order No. 57968-57970/2017 - Dated:- 21-11-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member ( Technical ) For the Petitioner : Shri P. R. Mullik Rahul Tangri, Adv. For the Respondent : Sh. R.K. Mishra, DR ORDER Per Justice ( Dr. ) Satish Chandra All the present appeals are filed by the assessee-Appellants against the Order-in-Original No. 19-Commr-DDN-2015 dated 31.03.2015 passed by the Commissioner of Customs, Central Excise Service Tax, Dehradun. The period in dispute is 1993-1995. 2. The brief facts of the case are that, during the period under consideration, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 3. Being aggrieved, the assessee-Appellants have filed the appeal before the Hon ble High Court of Uttrakhand (Central Excise Appeal No. 05 of 2007) where the matter was remanded to the Commissioner vide order dated 27.12.2012. 4. As per the direction of the Hon ble High Court, the Commissioner has issued notices of hearing to the assessee-Appellants. However, in the meantime, Shri Vikash Kumar Singh and Shri H.V. Raghavn Iyer have died. 5. The assessee-Appellants have demanded the copies of the relied upon documents which were not provided by the Commissioner. Hence, assessee-Appellants have filed a Civil Writ Petition No. 389 of 2015 before the same High Court. The Single Judge of the Hon ble High Court vide its order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting team. During the course of arguments, our attention was drawn to para 5.16 of the impugned order where it is mentioned that the entries made in the Register were matching with the railway receipts/despatch reports/transporter. The entries were in the handwriting of the noticee. The learned counsel replied that these registers were maintained for giving the rosy picture to the banks for obtaining the loan. It is the submission of the learned counsel that no enquiry was made from the buyers and no payment has been shown received from the buyers. 8. Shri Rahul Tangri, learned counsel, appeared for Shri Piyush Jain Director, assessee-Appellant, upon whom a penalty of ₹ 10 lacs has been imposed. It is the submission of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entical situation is in the case of Shri Umesh Chand Jain assessee-Appellant, upon whom a penalty of ₹ 10 lac has also been imposed. Finally, both the learned counsels submit that the impugned order may kindly be set aside. 9. On the other hand, Shri R.K. Mishra, learned DR for the Revenue, has justified the impugned order. He submits that in para 2.18 of the impugned order, it is clearly mentioned that investigation was made from the buyers who have admitted that the goods were purchased without proper vouchers. In this context, he has also relied upon para 2.20 of the impugned order where identical situation exists. 10. We have heard both sides and perused the material available on record. From the record, it appears that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities pertaining to unaccounted sale or transportation of the unaccounted goods. It may be mentioned that clandestine removal is very serious charge which required corroborated evidence. In the instant case, the department has failed to collect such evidence. 13. During the course of arguments, it was repeatedly submitted that entries were made in the private registers to build up a rosy picture for getting the financial advances from the financial institutions which has nothing to do with the real production or sale. 14. The Hon ble High Court at Nainital has remanded the matter to the Commissioner to enable him to collect further evidence, if any, to substantiate his version. The learned Commissioner has failed to provide the copie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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