TMI Blog2019 (10) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... eiving any raw material from the appellant by way of job work. Further, other than the unaccounted stock of biris lying in the factory premises and in the adjoining premises of his uncle, there is no other evidence of clandestine manufacture and removal. There is no allegation that the stock of biri found in the adjoining premises (belonging to uncle of the appellant) were the branded goods of the appellant. Thus, the cogent explanation given by the appellant that such stock lying at the premises of his uncle were unbranded biris, purchased for trading, has not been found to be untrue. Further, there is no corroborative evidence brought on record by Revenue in support of clandestine manufacture and clearance of biris, although same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess stock of 70,500 nos. of biris as well as unaccounted stock of 1,01,800 Biris. It appeared to Revenue that appellant have suppressed the production of 1,87,20,615 biris, as per Annexure-F to the show cause notice. Further, they have failed to make entries properly in their stock account in RG-12A register, and have further removed biris clandestinely, resulting into short payment/ non-payment of duty of ₹ 2,05,361/-. Accordingly, the appellant was required to show cause as to why the said amount of duty not paid, be demanded and further the seized total 1,72,300 nos. of handmade biris vide panchnama dated 02.11.2006, be not confiscated and further penalty was proposed under Rule 25 of the Central Excise Rules, 2002 with further pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjoining premises, alongwith stock of 70,500 nos. of biris recovered as unaccounted from the factory premises, under the belief that appellant is indulging in clandestine manufacturing and clearances from the adjoining premises, which is not registered. Further, Revenue recovered 8 nos. of paper slip showing receipt of biris from Abdul Salam a biri Thekedar. In reply to show cause notice, the appellant had explained that there is no case of two manufacturing premises, nor the assessee has failed to get the registered certificate amended. There was only one premises where activity of manufacturing was undertaken. The second portion adjacent to the residential premises, and on bifurcation of the joint property, the said portion belongs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Counsel prays for allowing the appeal and setting aside the impugned order. 5. Learned Authorised Representative for the Revenue relied on the impugned order. 6. Considering the rival submission and on perusal of the impugned order, It appears that reliance has been placed on the statement dated 02.11.2006, 03.11.2006 and 14.11.2006 where the appellant have admitted that he was purchasing loose biris from biri thekedar/ contractor and others and the same were partly entered in the biri stock account. The quantum of biri entered in the stock account were cleared on payment of duty and the rest was cleared unaccounted, without payment of duty. Further, in the statement of the biri thekedar/ Abdul Salam he h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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