2014 (5) TMI 1116

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....ri R.K. Mishra, A.R. for the Respondent ORDER: Per Archana Wadhwa : The appellants are engaged in the manufacture of pesticides falling under Chapter Heading 38 of the Central Excise Tariff Act, 1985. Their factory was visited by Central Excise officers on 9.11.2000, who conducted various checks and verifications. As a result raw material involving duty of Rs. 6,162/- was found short. ....

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....he appellants submission that the commercial invoices were in respect of the returned goods and also found that the appellant had addressed a letter dated 24.8.1998 to the Commissioner, Central Excise, Jaipur to allow them to store duty paid goods returned from the distributor/consignment agent. He also took into consideration that a consignment of returned goods from M/s Trades Worth vide their d....

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....her from the premises of the transporters or dealers is not possible inasmuch as they have repacked the goods from larger packs to smaller bags, which activity is not possible at the premises of the transporter. However, I find that the entire charge of the Revenue is a clandestine removal of the appellants final product, which is based upon the commercial invoices recovered by the Revenue during ....

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....istributor premises or from the transporters premises. 7. In any case, in any view of the matter, I find that having recovered commercial invoices, the Revenue did not make further investigation as regards the identity of the buyers and the transporter etc. so as to corroborate the charge of clandestine removal. No efforts were made to find out the source of the raw material and no statements o....