TMI Blog2017 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement of co-accused without any corroborative evidence. There is admittedly no corroboration to the effect that such 40 MT of Kamanies were manufactured in the factory of Raghuveer Rolling Mills - demand set aside. Revenue has not able to produce any evidence to show that such un-recording in their statutory records was with an intention to evade the payment of duty or to clear the gods without payment of duty. In any case, it is well settled that the raw materials cannot be confiscated on the ground of their non entry in the record. Revenue's entire case is based upon the statement of the proprietor of the appellant, which is to the effect that such non-entries were made with an intention to clear the goods without payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the statements of various persons were recorded wherein it was admitted that they were not updating their records on day to day basis, though such non-recording was being done with an intention to clear the manufactured goods without payment of duty ; that they had procured the raw materials clandestinely without bills. Similarly, the Representative of M/s Dixit Iron Stores, in his statement, admitted that the goods found at their premises, were manufactured in the factory of M/s Raghuveer Rolling Mills, were cleared by them without cover of invoices and without payment of Central Excise duty. To the similar effect, is subsequent statement of Shri Ramesh Kumar Dixit, Priprietor of M/s Dixit Iron Stores, recorded on 30.12.2014 deposing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement, without considering the bills placed on record by M/s Dixit Iron Stores showing purchase of the goods from the other manufacturer ; that the statement being contrary to the documentary evidence, cannot be made the basis, especially when the deponent of the statement has not been cross-examined. They also submitted that the allegations of the clandestine removal are a serious allegation and cannot be arrived at on the basis of frivolous evidences. In this regard, positive and tangible evidence are required to be produced by the Revenue. They also referred to the various decisions. 5. However, the Commissioner (Appeals) did not find favour with the above contentions of the appellant and rejected the appeal. Hence the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss found raw materials and finished goods with an option to redeem the same on payment of redemption fine, I find that the officers, during the course of their visit in the factory of M/s Raghuveer Rolling Mills, found the goods to be in excess than the recorded balance. Their proprietor admitted that the records were not being maintained upto the date and adjustments were being made in their production and clearance. Further during adjudication, they challenged the process of stock taking by submitting that there were no inventories prepared by the Revenue Officer and stock verification was done on the basis of eye estimation. 8. I find that apart from the above objection of the assessee, Revenue has not able to produce any evidence to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
