TMI Blog2018 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... at as such all entries mentioned in the four note pads were correlated and tallied with central excise invoices issued by the appellant and in next sentence revenue mentioned that it was observed that there is no corresponding central excise invoice covering despatches as shown in the said reseumed private note pads. The said two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued SCN. Therefore, such SCN which is unclear and confusing is not sustainable in law. Penalty - Held that: - since the allegations of clandestine removal are not established penalty imposed on Amarjeet Singh and Shri Mohan Singh are also set aside. Appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain entries were recovered and resumed by the officers on 23.11.2005. The name of Shri Jagmohan Singh was written on the cover of four note pads. A detailed scrutiny of these resumed records was under taken and co-related with the Central Excise invoices issued by the party. It was observed that the entries mentioned in the four note pads are matching with the removals of finished excisable goods/cenvatable inputs removed under cover of Central Excise invoices. Thus, it appears that these resumed note pads contains the authentic records of dispatches made by the party from their factory premises. As such, all the entries mentioned in the four note pads were co-related/tallied with the Central Excise invoices issued by the party. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val of cenvatable inputs for replacement under cover of private challans should not be demanded and recovered from them under proviso to Section-11A of the Central Excise Act, 1944 read with Rule-14 of the Cenvat Credit Rules, 2004 along with interest under Section-11AB of the Central Excise Act, 1994 and why the Central Excise duty amounting to ₹ 35,088/- and interest amounting to ₹ 8,117/- already deposited by them voluntarily should not be appropriated towards the aforesaid demand. (iv) Central Excise duty amounting to ₹ 80,33,624/- (BED-Rs.78,76,102/- + Cess ₹ 1,57,522/-) involved on clearances of excisable goods removed without payment of central excise duty (refer Annexure-II and Annexure-III of this noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004. Since the Central Excise Duty amounting to ₹ 72,420/- already deposited by the party, the same is ordered to be appropriated towards the aforesaid demand. Further, M/s Super Plastronics Pvt. Limited, B-30 31, Sector-81, Phase-II, Noida are directed to pay the interest accrued on ₹ 72,420/- forthwith under Section 11AB of the Central Excise Act, 1944. (iii) The demand of Central Excise Duty (including Ed. Cess) amounting to ₹ 35,088/- involved on account of removal of cenvatable inputs for replacement under cover of private challans is confirmed under proviso to Section-11A of the Central Excise Act, 1944 read with Rule-14 of the Cenvat Credit Rules, 2004 along with interest under Section-11AB of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a under Rule 26 of the Central Excise Rules, 2002 for his personal involvement in evasion of Central Excise Duty and contravention of the provisions of Rules discussed here-in-above. 4. Aggrieved by the said order appellant is before this Tribunal. 5. Appellants submitted that the said note pads recovered on 23.11.2005 were only the record in which orders received were noted and subsequently when the goods were dispatched the same were cleared on issue of Central Excise invoice and on payment of appropriate Central Excise duty. He has further submitted that there are no allegations of receipt of any inputs not recorded in the books of account of the appellant out of which the alleged clandestinely manufactured goods were manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944 show cause notice was not authorized to be issued. Further in respect of the allegation of clandestine removal the above reproduced para 15 is relevant where in one sentence revenue states that as such all entries mentioned in the four note pads were correlated and tallied with central excise invoices issued by the appellant and in next sentence revenue mentioned that it was observed that there is no corresponding central excise invoice covering despatches as shown in the said reseumed private note pads. The said two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued show cause notice. Therefore, such show cause notice which is unclear and confus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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