TaxTMI 
TaxTMI 
2014 (11) TMI 456
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....12/13.12.2009. Evidence was collected for the alleged clandestine removal of the goods without payment of excise duty. Statement of one Maheshbhai B.Thakkar, Clerk of the Company was recorded on 13.12.2009. Two statements of Nilesh Kanubhai Thakkar, one of the Directors of the Company dated 13.12.09 and 17.2.2011 were recorded. Eventually, a show cause notice dated 25.4.2011 was issued by the Joint Commissioner of Central Excise alleging that the appellant had evaded payment of excise duty by clearing excisable goods without invoice and without payment of central excise duty to the tune of Rs. 7,57,452/-. The appellant was called upon to show cause why such duty with penalty and interest be not recovered. A detailed reply to the said show c....
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.... reply to the show cause notice itself, these contentions were taken. In the written arguments also, these aspects were reiterated. Even otherwise, the Tribunal could not have discarded these contentions even if they were raised for the first time. In support of this contention, he relied on a decision of the Supreme Court in the case of Devangere Cotton Mills Ltd v. Commissioner of C.Ex., 2006 (198) ELT 482 (SC). In our opinion, however, it does not give rise to any substantial question of law. The entire issue is based on appreciation of evidence. The Excise authorities during the raid on the premise of the manufacturing unit of the appellant, as noted earlier, recorded two confessional statements. One was of Shri Maheshbhai Thakkar, an ....
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.... diaries were sold to known people. He, however, could not produce the names and addresses of such purchasers since they were not mentioned in the register. It can thus be sen that the Dispatch Supervisor as well as one of the Directors of the Company who was responsible for the day to day functioning of the Company had in unequivocal terms admitted the clandestine removal of the goods without payment of excise duty. Matching entires were found in their diaries which did not form part of the final records. Raw material was purchased in cash. Clearances were made without raising bills or invoices. Significantly and admittedly these statements were never retracted. The authorities were, therefore, entitled to rely on such statements. When th....