2016 (7) TMI 87

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....nt of duty. During the search of the unit of the appellant nothing incriminating was found at the business premises as well as residential premises. Later on one M/s Jagan Nath Chanan Ram summoned and Shri Anil Kumar Proprietor of M/s Jagan Nath Chanan Ram appeared and made statement that he is purchasing the goods from the assessee and produced certain challans/katcha slips of the receipt of the goods. Thereafter a show cause notice was issued to the assessee to demand duty on the basis of katcha slips/challans produced by Shri Anil Kumar. The matter was adjudicated and the demand of duty was confirmed alongwith interest and penalty on the assessee and its managing director was also imposed. On appeal before the Commissioner (Appeals), the....

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....no action has been taken by the department against Shri Anil Kumar it shows that the department is having hand in glove to implicate the assessee in false proceedings. 5.  On the other hand, learned opposed the contention of the learned Counsel and submitted as Shri Anil Kumar buyer of the goods from the assessee has made the statement under section 14 of Central Excise Act, 1944 that he is purchasing the goods from the assessee without payment of duty by way katcha/challans and managing director of the assessee was also admitted that they are clearing the goods without payment of duty. Therefore, no other evidence is required to prove clandestine removal of the goods. In that circumstance, the authorities below has rightly confirme....