TaxTMI 
TaxTMI 
2015 (10) TMI 765
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.... Jagadish, Superintendent (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - Total amount of Central Excise Duty of Rs. 1,19,69,729/- with interest has been demanded and penalty under Section 11AC of Central Excise Act, 1944 and Rule 15(2) of CENVAT Credit Rules has been imposed. The demands under various categories are as under: (i) &n....
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....red and processed the same for supply to BSNL. They submit that there is no dispute that the process amounts to manufacture and payment of Central Excise duty was required. The clandestine removal and the consequential demand for duty has arisen because the appellants used to despatch part of consignment but used to show that 100% of the items have been supplied in the invoice. Later the balance i....
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....and has not considered the same. 2.2 Learned AR submits that this is not correct. He further submits that officers of BSNL whose statements were recorded and to whom the invoices were addressed have clearly stated that there was no discrepancy between quantity supplied and quantity shown in the invoice raised. In such a situation the claim of the appellants that items supplied subsequently....
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....cumentary evidence can be said to have been corroborated by the statements recorded from the receiver and in such a situation charge of clandestine removal has to be held as established. 3. As regards undervaluation, learned Counsel submitted that appellants had shown a specific amount as payable towards freight and insurance by BSNL as per the agreement. However, in some invoices amount t....