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M/s Aditya Cement, Sh Krishan Kumar, Partner, Sh Nihal Singh, Partner Versus CCE & ST Jaipur

2017 (12) TMI 1024 - CESTAT NEW DELHI

Clandestine removal - Cement - allegations against the appellant are that they have manufactured cement clandestinely and cleared with payment of duty - Held that: - The circumstantial evidence in the form of two trucks found standing in front of the factory is not supported in the form of a panchnama. The capacity of the factory to produce cement containing clinker and slag 50:50 is doubtful - we are of the view that the evidences can, at the most, give rise to doubt in the mind of a prudent ma .....

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2015, E/Misc/50703/2017 - A/58451-58453/2017-EX[DB] - Dated:- 20-12-2017 - (Dr) Satish Chandra, President And Mr V. Padmanabhan, Member (Tech) For the Appellant : Shri B.K. Singh, Advocate For the Respondent : Shri M.R. Sharma, DR ORDER Per: V. Padmanabhan These appeals are filed against the Order-in-Original No.17/15-16 dated 19.08.2015. The appellant is engaged in the manufacture of ordinary portland cement. The facts leading to the present impugned order are that the depart mental officers vi .....

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pads from the laboratory of the assesses which contained the details of consumption of raw materials i.e. clinker, gypsum and slag and also the details of production and clearance of cement during the period 13.06.2012 to 24.01.2013. In his statement before the departmental officers, Shri Tapas Kumar Panda, Quality Controller and Author of the writing pads, confirmed the details found in the documents. Shri Nihal Singh as well as Sh Krishshan Kumar, partner of the appellant, confirmed the statem .....

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manufactured was also not recorded. Accordingly, on the basis of the private records, the department demanded duty on 12037.696 MT of excess cement cleared clandestinely amounting to ₹ 66,23,014/- along with interest and penalty on the firm as well as the partners. Aggrieved by the impugned order, the present appeals have been filed by the assesses as well as both the partners. 2. With the above background, we heard Shri B.K.Singh, ld Advocate, representing all the appellants as well as S .....

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enied the manufacture of cement using slag. It is claimed that they do not have the machinery for manufacture of such quality of cement. iv) All the statements of the persons which have been relied by Revenue have been retracted by filing affidavits. Such affidavits have been produced before the Tribunal by way of Misc. Applications. v) It is alleged that the appellant has manufactured more than 12,000 MT of cement over and above the accounted production in a period of about 7 months. But the ca .....

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The ld DR justified the impugned order. He submitted that the writing pads recovered evidenced the receipts of slag without account as well as the production and clearance of cement during the disputed period. These figures have also been admitted not only by Shri Panda but also by the partners. Consequently, he prayed that the impugned order may be sustained. 5. After hearing both the sides and perusal of record, we find that the main evidences cited by the Revenue are: i) Presence of two truc .....

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rials used as well as the quantity of cement produced and cleared. However, his statement, as well as the further confirming statements of the two partners, stand retracted. 6. In the initial statement of the quality of Shri Panda, he has stated that normally the raw materials comprise of around 90 % of gypsum/clinker along with a small percentage of slag. If it is presumed that the entire quantity of slag shown in the three private records are used in the manufacture of cement, the ratio works- .....

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ome details have been recorded which was initially explained to be the quantity of raw materials used and the quantity of final products produced and cleared. The statements of Shri T.K. Panda, Quality Incharge, as well as the partners admitting the above facts, stand retracted. The circumstantial evidence in the form of two trucks found standing in front of the factory is not supported in the form of a panchnama. The capacity of the factory to produce cement containing clinker and slag 50:50 is .....

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