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Maharaja Industries (Unit II) And Raviraj ME Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-IV

2018 (2) TMI 892 - CESTAT, BANGALORE

Clandestine removal - certain manufactured goods have not been entered in statutory records and certain torn out invoices were also found in dustbin - retraction of statements - Held that: - the affidavit which has not been filed with the Department in time cannot be the basis for violation that the statement has been retracted from next day by Shri Nagappa. Therefore the retraction is not admissible - Revenue has been able to prove clandestine removal of goods on the basis of the torn of invoic .....

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l of goods demand has been confirmed and penalties on the appellant have been imposed. The facts of the case are that on 29.03.2011 a search was conducted in the factory premises of the appellant, it was found that certain manufactured goods have not been entered in statutory records and certain torn out invoices were also found in dustbin and and Statement of one Shri Nagappa, authorized signatory was also recorded. On the basis of the statement and the invoice, it was alleged that appellant is .....

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he goods and there is only a presumption that on the basis of torn out invoice, the appellant has cleared the goods clandestinely. In any torn out invoice neither invoice no. is mentioned nor the name of consignee is mentioned. Therefore, in the absence of any evidence on record charge of clandestine removal is not sustainable. It is further submitted that a demand of ₹ 40,883/- (Rupees Forty Thousand Eight Hundred and Eighty Three only) has been confirmed on the goods seized. It is also s .....

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in dustbin and it was found that on the basis of this invoice goods has been cleared and to that effect statement of Shri Nagappa was recorded who has admitted that they were in a practice of clearing goods under the cover of these type of invoices and after receipt of the goods by the customers, the invoices have been torn out and fresh invoice has been issued which has been cleared on payment of duty. Therefore, the demand on that account is to be sustained. 4. Heard the parties. Considered t .....

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, I find that in case of clandestine removal neither invoice no. is required nor the name of the consignee is required. Only modus operandi is to be seen. Further the statement of Shri Nagappa has been recorded which is as under: To your specific query regarding the torn invoices recovered from our premises, I wish to state that we generate invoices for removals of our above mentioned goods from our factory premises and then clear the same. However, when the goods are received by our customers, .....

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