TMI Blog2018 (10) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... erved to have been meticulous in examining the records even of the transporters, i.e. the locally available tempos/ rickshaws and even the private vehicles to M/s Reliance Cable Industries and the other customers of the appellant and have concluded the corroboration of alleged clandestine removal of bare copper wire by the appellants. Even the records recovered during search in the premises of M/s Reliance Cable Industries there was apparent corroboration to the values at which the finished goods as well as the raw material was sold by the appellant to them. Not only this, there is the admission in the statement of Shri Lalit Jain that he had been purchasing both accounted and unaccounted bare copper wire from the appellants. As far as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 of the Customs Act, 1964 being applicable in Central Excise matters of reasonable belief that the goods were not purchased on proper bills / invoices. Panchnama of 08.08.2011 itself was prepared vide which documents in the form of gutkas/books/ loose kachi parchies were recovered showing the removal of goods from the appellants to M/s Reliance Cable Industries. The premises of Reliance Cable Industries, the proprietor whereof is Shri Lalit Jain, were also searched on 08.08.2011 itself. During that search also finished goods valued at ₹ 51,500/- and the raw materials valued at ₹ 3,27,960/- being observed as unaccounted for and was seized under Section 110 of the Customs Act, 1964. However the seized goods were handed over to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove all, the document as that of payment of VAT qua the sale of the bare copper wire by the appellants which are sufficient to falsify the allegations of the clandestine removal thereof, have totally been ignored by the Adjudicating Authority below. The appellant has relied upon various judgments as mentioned in the Appeal while praying for the impugned order to be set aside. Ld. Counsel has also placed on record the copy of final Order No. 71040-71047/2018 dated 09.04.2018 (Tribunal-Allahabad) impressing upon that the said decision is about such other pliers in the same business who were served with Show Cause Notices on the basis of the documents allegedly recovered from the premises of the appellant after the search of 08.08.2011. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of them including M/s Reliance Cable Industries acknowledged receiving the bare copper wire from the appellants that too on kacchi parchies. It is also an admission as apparent from the statement of Shri Lalit Jain, proprietor of M/s Reliance Cable Industries that the transactions for such purchases even for the purchase of raw material were made in cash only. The Department is observed to have been meticulous in examining the records even of the transporters, i.e. the locally available tempos/ rickshaws and even the private vehicles to M/s Reliance Cable Industries and the other customers of the appellant and have concluded the corroboration of alleged clandestine removal of bare copper wire by the appellants. Even the records recovered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellant in his subsequent four statements, though with minor retractions. 9. As far as the plea about no opportunity for cross examination of the witnesses as have been relied upon by the Department for confirming the impugned demand against the appellant, it is observed from the record that the appellant requested for the cross examination of three panch witnesses only. The Adjudicating Authority below served letters thrice calling three of them to appear for being cross examined but the letters either were returned undelivered and in case were delivered, the concerned the person did not turn up for the cross examination. In the said circumstances, the Counsel of appellant himself had agreed to proceed with the case without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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