TMI Blog2017 (12) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ort the claim that such manufacture is done by others including M/s Shri Girraj Jee Office Systems on job work basis, we have no reason to interfere with the order passed by the lower authorities. Unaccounted clearance of excisable items - Held that: - large number of kachha parchies have been recorded during the search operation conducted by the officer in August, 2010 - the goods are excisable but duty on them was not paid. These aspects have been examined by the original authority who held on duty liability based on evidences gathered / recorded during investigation. The evidence recovered from the appellant during the course of investigation the lower authorities concluded that in the absence of admissible categorical evidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounted clearance of goods and also clearance of branded goods without payment of duty. Proceedings were initiated against all the appellants which is concluded in the original order dated 31.11.2013. The original authority held that the value of the clearance of M/s Shri Girraj Jee Office Systems and M/s Alka Furnishures are to be clubbed for determining threshold exemption limit and duty demand of ₹ 34,53,090/- is payable by M/s Shri Girraj Jee Office Systems. Duty demand was also confirmed on the clearance of branded furniture to the tune of ₹ 2,79,849/- and also duty of ₹ 2,04,244/- was confirmed against M/s Hira Lal Sons for clearance of branded furniture. Penalties were also imposed on all the appellants. 4. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible persons Sh. Chandra Sekhar and Sh. Rajesh Kumar, brothers running these family business clearly bring out the modus operandi of the appellants to avoid excise duty liability. Regarding the trading activity, the evidence submitted by the appellant had been examined by lower authorities. Nothing has been brought on record by the appellant before the Tribunal to vary these findings. 7. Regarding the clandestine manufacture and clearance of goods, ld. AR submitted that large number of private records (parchies) were recovered during search operation and now explanation offered to exclude them from the duty liability is only an afterthought and not sustainable. The scope and basis of said parchies have been explained by the responsible p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s etc. We note when these questions were put during investigation they have categorically admitted that the goods are excisable but duty on them was not paid. These aspects have been examined by the original authority who held on duty liability based on evidences gathered / recorded during investigation. 11. Regarding the clearance of branded goods, we note that the point is not seriously contested except the fact that all clearances to M/s Spark International cannot be considered as branded goods. Admittedly, the brand of M/s Spark International has been used. However, the claim now is that the goods cleared to M/s Spark International did not their brand name cannot be taken on face value as the brand owner got the items from the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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