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2018 (2) TMI 892

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affidavit which has not been filed with the Department in time cannot be the basis for violation that the statement has been retracted from next day by Shri Nagappa.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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engaged in the activity of clandestine removal of goods, therefore a show-cause notice was issued to demand duty along with interest and to impose penalty on both the appellants. The matter was adjudicated demand of duty was confirmed alleging clandestine removal of goods and penalties on both the appeals were imposed. Against the said order, the appellants are before me. 2. The learned counsel for the appellant submits that Revenue has failed to produce any evidence of clandestine removal of t .....

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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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we get the invoices back to us and then destroy/tear the same. Then we generate a new invoice with the same old number of the invoice that was torn and we clear another consignment under this invoice and we continue with the same procedure as stated above. All these activities have been taken up as per the directions of Shri Raviraja ME. The Revenue has been able to produce evidence in form of the torn of invoices and statement of Shri Nagappa certifying the allegations made by the Revenue. The .....

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