TaxTMI 
TaxTMI 
2014 (9) TMI 243
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....407 of 2004 & 3408 of 2004 as well as the order dated 15.2.2010 passed in applications No.206 & 207/2009 passed by Custom, Excise & Service Tax Appellate Tribunal, New Delhi. 2. The brief facts of the case are that the appellant/assessee is a private limited company and during the assessment year under consideration, was engaged in the manufacturing of ordinary Portland Cement, which was subject to Central Excise Act, 1985. The Department received an anonymous complainant indicating therein that during the period 9.2.1993 to 27.9.1995 about 3839.350 MT, ordinary Portland cement was illegally sold which involved central excise duty amounting to Rs. 7,20,154/-, by using parallel documents like GPIs, invoices, challans, Bills, cash memo and G....
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....fective) of 2010; and Sri Krishna Agarwal the learned counsel for the appellant in Central Excise Appeal Nos.528 of 2010 and 529 of 2010. Sri R. C. Shukla, learned counsel for the department. All the appeals are interconnected, so the same are disposed of by this consolidated order for the sake of convenience. 6. Shri Ashok Kumar, learned counsel for the assessee submits that there are three Directors in the company namely Sri Ajit Kumar, Shri Jagmohan Goel and Smt. Kamlesh Tayal. Earlier Sri Anil Kumar was also a Director, who was removed by the Board of Directors of the company, as he had hatched conspiracy against other Directors. Sri Anil Kumar was removed because he also has misappropriated funds with the help of Accountant Sri Vasts,....
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....mous complainant received by the Department, so called Buyer M/s Singhal Cement Agency, Khatauli was summoned. The proprietor of the said firm namely, Shri Ram Bhikari Singhal made a statement that the firm had been closed since last one year and he is running a petrol pump, but on the basis of memory, he told that 15M.T. of cement contained in 300 bags had been received by his firm on 6.1.1994 against challan No.705 dated 6.1.1994 through Truck No. UTX-4397 and cash payment of Rs. 27,900/- was made by his firm. Similarly, M/s Praveen Cement Agency, Village-Badsoo, District Muzaffarnagar was summoned, the proprietor of the said firm Shri Praveen made a statement that his firm was closed since last four years and now he is dealing in busines....
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....ugh the dates and the name of the parties are different. When it is so then the genuineness of the documents cannot be accepted. 12. Further, unless there is clinching evidence of the nature of purchase of raw materials, use of electricity, sale of final products, clandestine removals, the mode and flow back of funds, demands cannot be confirmed solely on the basis of presumptions and assumptions. Clandestine removal is a serious charge against the manufacturer, which is required to be discharged by the Revenue by production of sufficient and tangible evidence. On careful examination, it is found that with regard to alleged removals, the department has not investigated the following aspects: (i). To find out the excess production details....