AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2009 (12) TMI 911
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....al of excisable goods through parallel set of invoices. 2. The facts of the case are that, appellants are engaged in the manufacture of News Print/Writing paper and Printing papers falling under Chapter heading 48 of Central Excise Tariff Act, 1985. On the basis of intelligence that the appellants are indulged in evasion of Central Excise duty. The officers of Directorate of Anti-evasion carried out searches at factory premises as well as at New Delhi office premises of the appellants on 17-12-1996. During the course of investigation, various documents/ records were seized and on further investigation, it was revealed that they contained forged copies of Central Excise invoices along with challans-cum-proforma invoices evidencing clea....
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....t the appellant company was confirmed but penalty on Director was dropped. Appellant company is in appeal before us. 3. Shri P.K. Mittal, learned advocate appearing for the appellants submitted that the appellant-company mainly supply the news print craft and paper to State Government and Central Government Departments and few quantity is sold to the general dealers. He further submits that 90% of the raw material is imported and 10% of raw material is procured from the local market. The appellant-company is having their head office at Delhi and orders were procured from Delhi office which was communicated to the factory and the goods were sent by the appellant company from their Delhi office or Ghaziabad, where they are having their ....
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....any inculpatory document against the appellants, which may lead to clandestine removal of the goods. He submitted that no excessive consumption of fuel, electricity etc. was found by the Department to establish the production of excess quantity of finished goods which could lead to clandestine removal. Moreover, he submitted that, to procure such a huge quantity of raw material, the appellants were required as much as 652 numbers of trucks. Nothing wrong was found by the department except the parallel set of invoices which was duly explained by the learned advocate during the course of arguments. He further submitted that the Commissioner (Appeals) has dropped the personal penalty on the Director on the ground that Shri Sandeep Mittal was b....
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....p; Indo Green Textile Pvt. Ltd. - 2007 (212) E.L.T. 343 (Tri.-Mum.) (d) Indian Rayon and Inds. Ltd. - 2007 (212) E.L.T. 358 (Tri.-Bang.) (e) K. Rajagopal - 2002 (142) E.L.T. 128 (Tri.- Chennai) (f) Eicher Limited - 2002 (142) E.L.T. 136 (Tri. Chennai) (g) Chariot Cement Company & Ors. - MANU/CK/0091/2003 = 2003 (161) E.L.T. 598 (Tri.-Kolkata) (h) Harikrishna Cement and Chemicals - MANU/CM/7176/2006 4. On the other hand learned DR has drawn our attention to the Paras 15, 16 and 17 of the impugned order, which are reproduced below :- "15. Shri Shyamsunder Patel, Asstt. Finishing, House-in-charge, in his vari....
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....i Virendranath Dixit, Accounts officer of the notice company in his statement recorded under Section 14 of the Central Excise Act, 1944 on 24-7-1997 admitted that the party-wise ledgers seized from the factory did not reflect the entire transaction between the factory and the purchases and that transactions relating to payments made by the parties directly to their Head Office were not reflected in the said party-wise ledger. 5. Learned DR submitted that Shri S.S. Patel has admitted that sales were affected on the set of invoices which were produced before him but when no excise duty was paid, it confirms the act of evasion of Central Excise duty. He further submitted that no further investigation was required when it was admitted by ....