2016 (10) TMI 947

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....was adjourned as a last chance for the appellant to appear for the hearing. Today also, there is no one to represent the appellant. It, therefore, appears that the appellant is not interested in prosecuting their case. Hence, the matter is taken up for decision with the help of learned AR. 3. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods viz. MS bars. The officers of the Nashik regional unit of DGCEI, on follow up action in relation to an enquiry pertaining to one M/s Shiv Kripa Ispat Pvt. Ltd., Janori, visited the premises of transporter M/s. Gujarat Rajasthan Transport Co., Adgaon, on 16.06.2007. During the investigation, the manager of this transport company in his statement stated that ....

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.... of the aforesaid transport company. On being confronted about the missing sales invoices relating to the clearances, Shri Todarmal Mundada accepted to pay central excise duty on the said goods on the prevalent market price. He also admitted that from the dates indicated by the transporter the goods have been removed from their factory and that they had not prepared the sales invoices for the clearances and did not pay the central excise duty. Another statement of Shri Todarmal G. Mundada was recorded on 11.09.2009 in which he reaffirmed the statement given by him on 19.05.2009. He also stated that for the clearances in question, they had not prepared any documents like sales invoices, delivery challan, packing list etc. He said that Kachha....

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....emises of a transporter who was supplying trucks to transport goods from Nashik to various places in Gujarat and Rajasthan on commission basis. From the details in their receipt books it was seen that the transport company had supplied trucks to M/s Krishna Steel Industries for transport of steel bars to the rolling mills. These entries in the receipt register of the transport company were tallied with the sales invoices of M/s Krishna Steel Industries and also with the monthly ER-1 Returns filed by the company for the respective months. It was found that some of the sales invoices for the goods transported by the M/s Gujarat Rajasthan transport company from M/s Krishna Steel Industry vide the details in the receipt register were not found ....

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....Todarmal G. Mundada, partner of the appellants, admitting the clandestine clearance of 96 MT have never been retracted. 9. On the plea of cross-examination, Commissioner (Appeals) has rightly rejected the plea by giving the following findings: "As far as the plea of cross-examination is concerned, I find that the appellant had sought cross examination of Shri Satish Singh Sahib Singh Soda, Manager of M/s. Gujarat Rajasthan Transport Co. I find that cross examination has been requested by the appellant without assigning any reasons. Shri Soda in his statement has not mentioned the name of the appellant. The clandestine removal of 96 MT of M.S. Bars was established from the receipt books recovered by the officers of the DGCEI, Nashik, duri....