TMI Blog2006 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... . For Respondents : None ORDER 1. The following questions have been proposed for the admission of this appeal:- (1) Whether Tribunal is justified in holding the purchase bills in the name of party and proof of evidence of payment details as insufficient for proving the receipt of raw material by the assessee and if its subsequent use in manufacturing and illicit clearance of goods? (2) Whether the Tribunal was justified in holding that the burden of proof to establish clandestine manufacturing and removal of final product from the said raw material lies solely and exclusively on the Department to the extent 100% and cannot be shifted to the assessee, who has failed to prove the use in manufacture or sale of the same as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, it was found that the assessee had cleared clandestinely first grade sheets in the guise of IInd and IIIrd grade sheets and thereby evaded Central Excise duty of Rs. 43,56,765/-. The party's defence to the above aspect is that chemist is primarily concerned in manufacturing line and is not a proper and authorized person to state anything regarding grading of sheets, but they failed to suggest who else could be. However, they had submitted in their defense replies that Shri Vishnubhai Patel is the proper person to say anything regarding grading of sheets and the investigation filed miserably to extract confession from him regarding the percentage of Ist, IInd and IIIrd grade sheets manufactured by them. Hence, grading of sheet based o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch proceedings. The theory of strict liability of criminal law is not attracted in proceedings like this before me. When the purchase bills were in the name of M/s. Vaidya Laminates, payment details also stand reflected in the books of accounts of supplier. If they have sold base paper as such then it was on them to show and establish accordingly. Otherwise it would be validly presume that it was used in manufacture of clandestine manufacture and removal, offence of criminal nature or lesser than that of what is called white color crime, the tax evasion is also done in darkness of night. No one leaves wide hole of evidence to be easily trapped in. 12. As send from the aforesaid observation the ld. Commissioner is in doubtful state of m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
