9911796707
TMI Blog2018 (7) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The brief facts are that the appellant is registered with the Department as manufacturer of Rolled Products of Iron and Steel such as MS rounds/bars/flat etc. Acting on some specific intelligence that the appellant is maintaining double set of invoices for clearance of their final products to evade duty, the premises of the appellant was visited by the officers on 29 March, 2012 for surprise inspection. As per the Panchnama, physical verification of finished goods was done being that of MS flats and MS bars, as per the stock verification report at Annexure -A to the Panchnama, 2300 bundles of finished goods were found to be stored in the factory premises and the average weight of each bundle was quantified as 73 kg on the basis of two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue it appeared that the shortage is due to clandestine clearance through parallel invoices?" In answer "Mr. Nitin Kumar Manglik stated that as the stock verification had been done on average basis there is bound to be variation, although for the purpose of avoiding litigation, he accepts the shortage and shall deposit the duty. He further stated that apparant shortage does not indicate that they are indulging in clandestine clearance." 5. On such allegations in the SCN proposal to demand Central Excise Duty of Rs. 81,888/- in respect of purported clandestine clearance of finished goods with proposal to appropriate the amount already deposited and further duty of Rs. 44,342/- in respect of clandestine clearance of finished excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the Panchnama or in the statement recorded on the date of Panchnama, as to the source of possession of such photocopies of invoices. Further, I find that on the date of inspection on query made with regard to the photocopies of invoices the Authorized person - proprietor of the appellant has categorically denied such clandestine clearance. Further, I find that follow-up enquiry was made with the consignee named in such invoices. As per the facts recorded in para-4 of the SCN, such consignees were summoned and they in their written reply, categorically stated that they have never purchased the goods mentioned in the said invoices (photocopies). Only based on the duty deposited by the appellant in the course of investigation, it appears ..... X X X X Extracts X X X X X X X X Extracts X X X X
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