9911796707
TMI Blog2018 (1) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... pper/ brass rods plates and parts without payment of duty either under parallel invoices or forge invoices. The officers of the Central Excise Department intercepted a tempo outside the factory premises and came to a conclusion that the said invoices which was prepared is of parallel nature and debits were not made in the statutory records. Further, investigation was undertaken and it was noticed that main appellant used to clear maximum of their production to their head office in Mumbai through various transporters go-down. Investigation revealed, as per the allegations in Show Cause Notice that goods were cleared to transporters go down under challans which were shifted to Mumbai office from there the goods were clandestinely removed on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransported from main appellants factory to go-down and to the destination at Mumbai. Except for the admission of the transporters that they have received the freight charges for transportation in cash, there is nothing inculpatory. It is also his submissions that lower authorities have not brought on record any further corroborative evidence as to the excess purchase of raw materials unusual consumption of electricity and inculpatory statements of purchasers of the raw material and in cash transactions. It is his statement that the First Appellate Authority has never considered the statements made by the individuals of the main appellant but has not considered any other propositions put up by the main appellant before the authority and held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case in para No.6.3, proceeds to analyze the said evidences in subsequent paragraphs. On careful consideration on the analysis undertaken by the First Appellate Authority, it is seen that the First Appellate Authority has only gone ahead and accepted the statements of the individuals from the appellant s factory, wherein it was stated that there was clandestine removal of the goods; statements of the transporters indicating receipt of money for freight charges in cash and on the statements prepared by the authorities on loading memos and laurie receipts as also the copies of the challans. 6. I find that the First Appellate Authority though analyzed all these evidences, has not brought on record as to the contents of the delivery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly pointed out by Ld. Counsel that in the recent judgment of Hon'ble High Court of Gujarat in the case of CCE & C. Surat-I vs jai Bhawani Metal Industries - 2016 (338) ELT 203 while reiterating all the earlier decisions held that in the absence of any corroborative evidences charge of clandestine removal cannot be upheld. Same is the view expressed by the Hon'ble High Court of Gujarat in the case of Sakeen Alloys Ltd. and upheld by the Hon'ble Apex Court. In these facts and circumstances of this case and judicial pronouncements on similarly based issue, I find that the impugned order is unsustainable and liable to be set aside. 8. The impugned order to the extent contested by the appellants herein is set aside and other appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
