TMI Blog2018 (6) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... out a case by relying on the balance-sheet, the computer printout, the data received from the buyers and it is up to the respondents to prove otherwise by producing the necessary records which they were unable to trace out earlier. The claim of the respondent that the records have been lost can only be held against them. Appeal allowed - decided in favor of appellant. - Appeal No. E/731/08 - A/86534/2018 - Dated:- 25-5-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Shri Sanjay Hasija, Supdt. (AR) for Appellant Shri Manoj P. Kasale, Advocate for Respondent Per: Raju This appeal has been filed by the Revenue against order of Commissioner (Appeals) setting aside the confirmation of dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed of the facility of SSI exemption on the basis of their turnover. They got themselves registered on 19-2-1999 when their turnover exceeded the SSI exemption limit. They prepared invoices for clearances of goods. They used letter 'C' as prefix for their cartons, 'P' for printed sheets and 'L' for labour job. In his statement recorded further on 5-7-2001 Shri John D'Silva, Director of the Company agreed that the computerized statement withdrawn under panchanama dated 17-5-2001 is prepared on the basis of records maintained by their staff. He also deposed that the value declared in the declaration filed under Notification No. 13/92 (NT) dated 14-5-1992 may be for excisable goods only; that the sales bills, pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them from the assessee for the year 1996-97, 1997-98 and 1998-99; that every payment to the assessee had made through cheque only. A statement of Shri Vipul B Thakkar of M/s Bliss chemicals, who are also a major customer of the assessee was recorded under section 14 of the Central Excise Act, whrein he stated that they are purchasing packing material i.e. cartons from M/s Polycarp Printers (I) Pvt. Ltd. They submitted the statement showing details of purchases made by them from the assessee for the year 1996-97, 1997-98 and 1998-99. 2.1 From the details available in the computer sheet and from the details covered from the customer, it was noticed that the invoice nos. were not matching with the date of issue. For example, the invoice n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further argued that the Revenue had corroborated this evidence with the statement of the purchaser, who had admitted to purchase the packing material i.e. cartons from the appellant. Revenue had also recovered the detail of purchase made by this purchaser. He argued that the impugned order presumes the entire demand is based on just balance-sheet figures is incorrect. He further argued that the duty liability has been calculated after deducting the value of clearance of exempted goods from the data derived from the delivery challan and computer sheets. He argued that the assumption made in the impugned order that the demand is solely based on balance-sheet is mis-placed as lot of evidence in the shape of investigation from purchaser an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate documents/challan. He has also admitted that the data bearing in the computer printout is prepared on the basis of their records. On the strength of above statements, it can be said that the data in the computer printout is reliable and the appellants had indulged in making same kind of duplicate invoices. Revenue has produced the data which shows that number of invoices does not match with dates and they have pointed out 13 such instances in their showcause notice. Apart from that the clearances recorded by the appellant did not match in the clearances recorded in the balancesheet. All the above facts put together point to a case of clandestine clearance. The impugned order holds against the Revenue especially on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e necessary records which they were unable to trace out earlier. The claim of the respondent that the records have been lost can only be held against them. In the case of D. Bhoormull 1983 (13) ELT 1546 (SC), Hon'ble Apex Court in para 40 following has been observed: - 40. In the case before us, the circumstantial evidence suggesting the inference that the goods were illicitly imported into India, was similar and reasonably pointed towards the conclusion drawn by the Collector. There was no violation of the rules of natural justice. The Collector had given the fullest opportunity to Bhoormull to establish the alleged acquisition of the goods in the normal course of business. In doing so, he was not throwing the burden of proving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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