9911796707
TMI Blog2018 (6) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 dated 01/03/2003. It is mentioned that the appellant have received an order of supply of electrical transformers from M/s Ajmer Vidyut Vitran Nigam Ltd. (AVVNL) and other electrical companies during the financial year 2009-2010 to 2011-2012. It has been the allegation of the Department that the appellant has manufactured and clandestinely cleared electrical transformers without payment of duty and thus they have supplied requisite number of electrical transformers to M/s AVVNL and other companies without payment of appropriate central excise duty of Rs. 98,35,496/-. This amount of central excise duty got confirmed against them with equal amount of penalty having been imposed. The basic evidence on the basis of which the above demand has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmers to AVVNL, I observe that the correlation between a particular consignment dispatched by the assessee to AVVNL under their invoices and the so called purchase invoices is completely missing as there is no cross reference between their sale invoices and the so called purchase invoices. Perusal of the sale invoices issued by the assessee clearly shows that there is not even an indication that the transformers being cleared under the said invoices were purchased by them from the said M/s Rajasthan Transformers & Electricals, Jaipur. Similarly, in sale invoices there is not even a hint that these were issued for the trading of purchased transformers. Thus, in advance of any such correlation the arguments and the various documents as mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) Copies of Bank Accounts of their firm showing debit of the amounts of the cheques mentioned against Sr. No. (iv) above; (vi) Copies of Bank Accounts of the firm namely; M/s Rajasthan Transformers & Electricals, Jaipur showing encashment of the amount of cheques issued by appellant to said M/s Rajasthan Transformers & Electricals, Jaipur. 6. To us it appears that all the goods supplied by the appellant to M/s AVVNL were procured by them from M/s Rajasthan Transformers & Electricals, Jaipur which were duty paid goods and same was supplied by them to M/s AVVNL. The Adjudicating Authority has also not denied this fact that the transformers supplied under various invoices by M/s Rajasthan Transformers & Electricals, Jaipur to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original. 8. In this case, we are of the view that it appears that the appellant has not or the requisite capacity to manufacture the required number of electrical transformers for which they have got an order of supply from M/s AVVNL, Ajmer. For meeting the supply order, the appellant have been purchasing electrical transformers from M/s Rajasthan Transformers & Electricals, Jaipur who have been clearing the same on payment of appropriate central excise duty. We have perused the duty paid invoices issued by the supplier of such electrical transformers which is a part of the appeal papers before us. The basic ground on which the Adjudicating Authority has not taken the cognizance of these invoices is that there is no correlation b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (237) E.L.T. 674 (Tri. - Del.) where-under it has been held that :- "24. The law is well settled that in every case of alleged clandestine removal, the onus is on the Revenue to prove what it alleges with positive and concrete evidence. In the absence of any positive evidence brought by the Revenue to discharge its onus, the impugned order cannot be sustained". This order has also been endorsed by Hon'ble Allahabad High Court in their judgment - 2012 (26) S.T.R. 262 (All.). 11. In view of above, we are of the view that the supply of transformers made by the appellant were of duty paid electrical transformers received by them from M/s Rajasthan Transformers & Electricals, Jaipur and there is no evidence to prove that there has been any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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