TMI Blog2008 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ine activities and when some of the entries from the same very note books stand proved, the same will lead to a inevitable conclusion that the other entries though may not be proved to the extent of beyond doubt, relate to clandestine removals only – Demand and Penalty Upheld – extended period of limitation invocable. - E/209-211/2005 - A/1903-1905/2008-WZB/AHD - Dated:- 11-9-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri K.I. Vyas, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the three appeals are being disposed off by a common order as they arise out of the same impugned order passed by authorities below vide which duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the entries made therein reflected clearance of their final product without payment of duty and without issuance of any invoice. The said recovered documents were seized by the officers under a proper panchnama. The appellant deposited duty to the tune of Rs. 6,31,702/-. 3. Based upon the entries made in the parallel invoice books, delivery challans and note books recovered from the appellant's premises, investigations were made at the end the consignees shown in the said documents. The statements of the consignees' representatives were recorded on various dates and all of them agreed to have been received the paper without payment of duty. Some of the consignees did not appear and as such, their statements could not be recorded. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all the consignees shown as consignees in the delivery challan book have not been contacted and their statements have not been recorded and as such the Revenue's stand that the goods have been delivered to them without payment of duty is not corroborated. He submits that the benefit on this ground should be extended to them. He also assails the impugned order on the point of limitation and also prays for reduction of penalty. 8. We find that the appellants are not disputing their duty liability in respect of the annexures which are based upon the entries made in the parallel Central Excise invoices. In respect of delivery challans, it is being contended before us that all the consignees have not admitted having received the goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns including the statements of the consignees as reflected in the said records, the other entries reflected in the same records and showing the some modus operandi are required to be held as reflecting the true state of affairs and it cannot be held that each and every entry is required to be proved by production of sufficient evidence. When it stands established that the entries made in the delivery challan and note books are in respect of clandestine activities and when some of the entries from the same very note books stand proved, the same will lead to a inevitable conclusion that the other entries though may not be proved to the extent of beyond doubt, relate to clandestine removals only. As such, we find no merits in the above content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng further efforts to contact the consignees and as such to collect evidence against the appellant is only in the exclusive knowledge of the Revenue and it cannot be held that no investigations were being undertaken after June, 2001. As such, we do not find it to be a fit case to extend the benefit of limitation to the appellant. 10. In view of the above, we confirm the demand of duty against the appellant. However, inasmuch as the amount of Rs. 5,31,702/- was deposited by the appellant before the issuance of the show cause notice, by applying the law declared by Hon'ble High Court of Delhi in the case of M/s. Malbro Appliances P. Ltd. [2007 (208) E.L.T. 503 (Del.) = 2007 (5) S.T.R. 256 (Del.) = 2007 (79) RLT 109 (Delhi)] and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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