TaxTMI 
TaxTMI 
2016 (12) TMI 918
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....) Commissioner tries to build up the case for the Department by referring to the statement dated 19/11/1999 of Shri Rajendra Goyal, Director. Commissioner mentions that Shri Goyal admitted recovery of incriminating documents and also admitting that he maintained parallel set of invoices deliberately with an intent to evade payment of Central Excise duty and using parallel invoices for clearance of cement without payment of duty (ii) But the fact remains that these registers are consolidated account of the 4 units including the appellants factory. This account was a sort of personal account of Shri Rajendra Prasad Goyal to keep track of the position (Financial) in regard to him of all the units. M/s Chandra Cement Pvt. Ltd., the appellants was also maintaining its separate Cash Book by computer in the factory. The appellants can authentically assert that the entries in the separate Cash Book will tally with the entries in this Register in the name of Shri Rajendra Prasad Goyal . (iii) corroborative evidence of clandestine removal has to be produced before such a charge can be sustained even if there has been an admission by the assessee that there are private diaries and regist....
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....kidar at the factory gate when the same was brought to the factory for use. He was supposed to write that the books pertained to Doosre Plant Ki Kitab Hai whereas he wrote what is now alleged to be foolproof evidence for allegation of evasion of duty. 5. Learned AR for the Revenue has reiterated the findings given by the lower authority. 6. We have carefully considered the facts of the case and the submissions of both the sides. 7. The appellant in his grounds of appeal at page 12 mentions the contents of Annexure A to the show cause notice containing details of alleged evasion of total Central Excise duty of Rs. 53,14,370/-. The contents of said Annexure A given on page 12 of the grounds of appeal are given below :- "Amount (Rs.) Qty. of Remarks cement (M.T.) (i) 15,52,360/- 7761.8 On basis of Cash Books resumed from appellants factory premises. (ii) 28,51,660/- 8147.6 On basis of Partywise Register (iii) 6,93,000/- 1980.0 On basis of Parallel Invoices of M/s Durga Cement (P) Ltd. Narnaul. (iv) 1,75,000/- 50 On basis of Parallel Invoice of M/s Chandra Cement (P) Ltd. Paniyala (v) 1,99,850/- 571 On basis of Weighment Slips Of Dharam Kanta beari....
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....e Department, the argument of the appellants that they have confirmed sales tax assessment for two years i.e. 1997-1998, 1998-1999 does not have substance to negate the charge that their factory under the name of M/s Durga Cement (P) Ltd. was non-operational and closed during the said period. (iv) Registers of parties resumed : The appellants argument is that the wordings mentioned on the invoice book No. 3012350 Do number ki hai was written mistakenly by the Nepali chowkidar, and they state that actual words to be written were yeh Doosre Plant Ki Kitab Hai . This assignment cannot take the appellants very far, when Shri Rajendra Goyal, appellant number two, who is also the Director with appellant number one in his voluntary statement recorded under Section 14 of Central Excise Act admits that said invoices were maintained as parallel for clearance of cement without payment of Central Excise duty. 8. We find that findings given in the impugned order are based on clear cut evidences and, therefore, there is no scope of interference with the findings given in the impugned order. In this regard, we refer to some of the observations made by the Commissioner in the impugned order in ....
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.... at the time of visit, by the Anti Evasion Officers on 30/11/99 wherein he categorically disclosed that the factory is closed since long. .. 43. On appreciation of the evidence, I observe that the only defence that has been put forth by the assessee is that the said so called Cash Book is a composite document containing details of not only of M/s Chandra Cement Ltd., but also of M/s Chintpurni Enterprises at Delhi, M/s Durga Traders, Narnaul and M/s Durga Transport Co., Narnaul and that demand of Rs. 28,51,660/- has been calculated on the basis of Party wise register, in respect of year 1998-99 as per details in Annexure F-1 and supported by Cash Book s consolidated entry. This has got no reference of removal of cement from M/s Chandra Cement Ltd. and thus has got no relation to their unit. This argument does not hold water for the reason that from the recovered documents i.e. GR etc. it is proved that the clearance of Cement was effected from the premises of M/s Chandra Cement Ltd., Village Paniyala, as the name and place against the consignor was appearing Paniyala to Delhi. Moreover, even in the Balance Sheet of M/s Chandra Cement Ltd. there was no mention of any trading activ....