TMI Blog2023 (11) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant Shri Jeeva Prakash. The said notebook is enclosed at pages 127 to 130 of the appeal paper book. On going through the same we find that except some entries in a tabular form, there is no indication about description of the material and any other particulars indicating that the entries were inputs/raw materials received and used in the manufacture of finished goods. On going through the statement, it is found that though he accepted that the said two pages recovered from his possession but the entries therein were not written by them but by one Shri Anand. No further investigation was carried out by confirming the said facts from Shri Anand nor any attempt was made in this regard by issuing summons to Shri Anand. Also reading the statement of the partner Shri Jeeva Prakash dt. 19.9.2006, we find that he has categorically denied the authenticity of the said documents and also the veracity statement of Shri Bharat Yadav relating to the entries for period for the period prior to his joining the Unit in July 2006. Under these circumstance, the very basis on which the case of clandestine removal has been alleged by the Revenue against the appellant seems to rest not on any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Bharat Yadav it revealed that they had manufactured and cleared the goods by using the raw materials mentioned in the said note book. Also, on examination of the consumption of electricity during the said period and recording further statements from the partners Shri Jeeva Prakash and Mr. B.M. Mastana, it revealed that the appellant failed to discharge duty of Rs.4,44,291/- even though they had exceeded the SSI exemption limit of Rupees one crore in August 2006. Consequently, show-cause notice was issued on 5.9.2007 for recovery of the said duty with interest along with proposal for personal penalties on the partners of the appellants. Subsequently, two more show-cause notices were issued to the appellants on 10.10.2007 18.12.2007 for the period 01.09.2006 to 30.11.2006 December 2006 to March 2007 demanding duty of Rs.3,62,925/- Rs.2,29,616/-, respectively, for the clearances made during the said period without obtaining registration and without payment of duty. 3. The said show-cause notices have been adjudicated by passing a common Order-in-Original on 12.12.2008 confirming the demands raised in the respective show-cause notices with interest, imposition of personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory at the time of visit of the officers, admitted the fact that the quantity of raw material recorded in the notebook had been purchased and used for manufacture of MS Rods and flats and cleared to various parties. Further, he has informed that the name of the parties to whom goods were cleared was not known to him and only the partners can explain. From the statement of the partner Shri B.M. Mastana, it revealed that he was only a dormant partner and the entire day-to-day affairs was being looked after by Shri Jeeva Prakash and the statements of Shri Jeeva Prakash would be binding on them. 6. The learned Authorised Representative further referring to the statements of Shri Jeeva Prakash dated 19.9.2006 submitted that wherein he has acknowledged that the total quantity of raw materials mentioned in the notebooks retrieved from Shri Bharat Yadav is 119.20 MTs and after adjusting the burning loss of 10% the quantity manufactured is 107.28 MTs and the value of the said quantity is Rs.77,24,592/- @ Rs.24,000/-PMT; adding the clearance of April May 2006,the aggregate value of clearance becomes 1,03,62,600/-, which is in excess by Rs.3,62,000/- of aggregate clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on allegedly excess quantity adopting the value as Rs.24000/- PMT which is arbitrarily and is without any basis as in their invoices, the price quaoted varied from Rs.18,000 to Rs.24,000 PMT. Also, disputing the show-cause notice dated 10.10.2007 for the period from 1.9.2006 to 30.11.2006 and subsequent notice dt.18.12.2007 for the period 01.12.2006 to 31.3.2007, it is submitted that the duty has been calculated and demanded on the basis of clearances noted in the show-cause notice dated 5.9.2007. It is their contention that during the period 2006-07, the total clearance value of goods manufactured stood at Rs.99,39,180/- which is certified by a Chartered Accountant and included in the Profit and Loss Account, hence, they have not exceeded the SSI exemption limit of Rs.100 lakhs for the Financial Year 2006-07. 8. On scrutiny of the evidences of alleged clandestine manufacture and clearance of goods narrated in the notice dated 5.9.2007, we find that the department on the basis of two pages notebook retrieved from the personal possession of Shri Bharat Yadav containing alleged details of purchase of raw materials during June July 2006, as authentic, even though the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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