9911796707
TMI Blog2018 (2) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, the officers came across a miscellaneous file which contained some invoices and chits. On cross verifying invoices with that of regular sales invoices file, it came to light that there were two different sets of invoices maintained by the appellants. A statement was recorded from Shri.S.Janardhan Sharma, authorised signatory of the company who is the person entrusted for raising invoices. A file containing daily receipt details relating to despatch of goods for the month of March 2007 was also recovered. While most of the entries in the daily receipt details could be matched with the invoices in the sales invoices file, the officers found some entries in the daily receipt details circled for which corresponding sales invoices were not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties. Aggrieved, the department is now before the Tribunal. 2. On behalf of the revenue, the Ld.AR, Shri S.Govindarajan reiterated the grounds of appeal. He submitted that investigations revealed that respondents were indulging in evasion of Central Excise duty by clandestine removal of the manufactured goods by maintaining two sets of invoices under the same number with different details. The Authorised Signatory of the company, Shri.S.Janardhan Sharma who raises invoices admitted that under both the sets of invoices, materials were cleared to the respective parties mentioned therein. This admission was not retracted at any point of time. Further, the Authorised Signatory of sister unit has also admitted to the receipt of sponge iron wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue is that the respondents have maintained two sets of invoices in order to remove finished products without payment of duty. It is brought out from records that other than four numbers of invoices, no other double set of invoices were unearthed during the investigation. The statement of the buyers whose name is mentioned in the double set of invoices were recorded by the department. All of them have stated that they have no idea about such invoices and that they have received only duty paid goods. The department has not ventured to verify and find out whether the quantity covered in the alleged second set of invoices were actually raised in the factory of the recipients. Further no verification has been done with accounts of su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
