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TMI Blog2018 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 30,14,062/- on the allegations and findings of clandestine removal alongwith confirmation of interest and has further imposed penalty of identical amount under Section 11AC of the Central Excise Act, 1944. 2. The appellant's factory was visited by the Preventive Branch of the Central Excise Officers on 29.04.2009, who conducted various checks and verifications. It was found that the Form-IV register and RG-I registers were not available in the factory premises. However, the officers found certain private records including diaries, payment register of labours, electricity bills etc. and resumed the same under panchanama dated 29.04.2009. Statement of Shri Vivek Kumar, Director of the company was recorded along-with the statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Prashad, Supervisor in his statement admitted that their production of glasses was much more than the production reflected in the Central Excise records. He also deposed that apart from 20 permanent labours casual labours were also employed by them as per their requirement and as revealed from the private records they had made payment of Rs. 9,28,252/- to the labour contractors in the financial year 2008-09 for packing of glasses in boxes. During the further course of investigation statements of various persons including the other Directors of the company were recorded on various stages. All the said statements are confessional nature. Revenue, in an endeavour to find out the procurement of the raw materials, used in the production of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003-CE and they were also engaged in trading of plastic grantees thermocol thalies from their Head Office. They contended that the entire case of the Revenue is based on assumption and presumption and without any evidence on record. They also contested the demand on the point of the time bar. 6. While dealing with the above contentions of the appellant, the Commissioner observed that the allegations of clandestine manufacture and clearance are based upon the following facts:- a) Private record viz packing register. b) Electricity consumed in manufacture of glasses during the period. c) The project report furnished to banker for procurement of loan. d) Capacity of machines installed in the factory. e) Statement of Sri Pashupatinath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The said order is impugned before Tribunal. 11) After hearing the learned Advocate appearing for the appellant as also the learned AR and after going through the impugned order I find that the demands stand confirmed against the appellant alongwith imposition of penalties on the findings of clandestine manufacture and removal of their final product Such findings are primarily based upon the records seized by the visiting officers including the labour con tractor record. The appellant's authorized representative as also labour contractor has admitted that the payments reflected in the said record are in respect of the packaging of the appellant's final product. Inasmuch as the same have not been found to having entered in records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se has also approached the raw material suppliers and hag been able to establish the procurement of the excess raw materials, including the payments made by the appellant to the supplier. No doubt, that the findings of clandestine removal are required to be based upon sufficient and positive evidences, as held by various decisions but the sufficiency of the evidences is required to be examined independently in each and every case, Inasmuch as in the present case, the Revenue has been able to establish the procurement of the excess raw materials, excess payments made to the labourers, the excess electricity consumption and the excess installed capacity, the cumulative effect of all these evidences would lead to the inevitable conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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