TMI Blog2019 (1) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs, manufacture and clearance of goods i.e. input output ratio that neither any raw-material in excess was procured nor any finished goods was manufactured in excess too. The only evidence left with the department is dispatch register which was properly explained by the respondent that said register is not for clearance but for the dispatch planning wherein all the entries are not related to clearance. In this position, the serious charge of clandestinely removal is not established against the respondent - also, Ld. Commissioner (Appeals) after considering the cross-examination and other facts came to conclusion that the clandestine removal of goods is not established. Appeal dismissed - decided against Revenue. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the alleged clandestine removal of duplex paper. The SCN was culminated into adjudication order whereby the demand of Central Excise duty, interest, and penalty against the respondent were confirmed. The respondent being aggrieved by the O-I-O filed appeal before Commissioner (Appeals) which was allowed. Being aggrieved by the said O-I-A dated 19.01.2018, the Revenue filed present appeals. 2. Ms. Nitina Nagori, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue appellant reiterates the grounds of appeal. She submits that there are ample evidence in the form of Dispatch register, various statement and admission of the respondent director which clearly reveal that the respondent have cleared goods clandestinely, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clerk and one of the directors of the respondent company are not voluntarily and the signature obtained were under pressure, threat and duress on 6.7.2012. He submits that investigation was extended to various buyers and statements of respective buyers were obtained. He submits that stereo typed statement in respect of each of the buyers was prepared in manner which could suit needs of the officer. Once again two director of the respondent company namely Sh. Pravinbhai Kanjibhai Kansundra and Sh. Kiritbhai Jivrajbhai Fultaria were summoned and called at the Central Excise office-Rajkot, signature were obtained on statement under threat, pressure and duress. He submits that as regard the entries in Dispatch planning register, no corroborativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not have read the same and even understand the same as he had no knowledge of Gujarati language, that shows that all the statements were recorded under duress, threat, and pressure likewise alleged suppliers of waste paper were also cross-examined, it was revealed that two out of three had never supplied any goods, to the respondent company. They were doing business of driving matador, handcart respectively and absolutely had no concern with the respondent company which clearly establish that all the statements were recorded by the department under pressure. One alleged supplier of waste paper had clarified that he had supplied waste paper to respondent company only under cover of proper invoice issued under the VAT Act, and he had neve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s P Ltd-2014 (313) ELT 669 (Tri. Ahmd.) K P Abdul Majeed-2017 (51) STR 507 (Ker) Surie Engg Works-2004 (167) ELT 195 (Tri. Del.) Divine Solutions-2006 (206) ELT 1005 (Tri. Chennai) Trans Trades-2008 (228) ELT 424 (Tri. Chennai) Vinod Solanki-2009 (233) ELT 157 (SC.) 4. I have carefully considered the submissions made by both the sides. I find that though on the investigation which detailed in the SCN show a picture of clandestine removal of duplex paper by the respondent. However, subsequently statements were retracted by the director and employees of the respondent company, not only that all the buyers of alleged clandestine removed goods and alleged supply of raw-material retracted there statements before the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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