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2017 (5) TMI 175

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....ication gave rise to the liability and that is required to be computed. This process would take time to reconcile with the evidence available to make appropriate calculation of duty liability. 2. Adjudication order reveals that Ida adjudicating authority has examined the evidence thoroughly by a well speaking and reasoned order before reaching to the conclusion of clandestine removal of the goods made by the appellant causing prejudice to Revenue. 3. Although on the previous occasion, appellant submitted that a legal question arose as to whether the discovery of the floppy was authorized by law, that aspect was examined and law being well settled that even though search is illegal, the outcome of search can be used in the proceeding as ha....

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....in-Charge of RTPL indicated unaccounted purchase of cotton by RTPL. iii. The documents seized from the residence of Shri. Vallarasu pertaining to production of single cotton yarn at RTPL for the months of April, 2003 to August, 2003 indicated unaccounted manufacture of cotton yarn by RTPL; that the unaccounted production of cotton yarn by RTPL is corroborated by the excess stock found on 05.03.2004; RTPL made payments in cash to their cotton suppliers without bringing these cash transactions in their books of account; iv. RTPL cleared cotton to their jobworker units like Sree Uma Parameshwari Mills Limited, Ramjee Nagar, Trichy and Vetri Spinning Mills, Madurai, without cover of invoices/jobwork challans and received back the cotton yar....

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....ing conducted on 07.01.2004; x. The unaccounted removal of cotton yarn by RTPL is further corroborated by the seizure of cotton yarn of 136 chippams of cotton yarn of various counts from OPT Yarn Stores, Karur on 17.02.2004. All the seized cotton yarn were manufactured by RTPL and cleared to OPT Yarn Stores, Karur without issue of invoices and without payment of Central Excise duty; xi. The documents recovered from ANS Textiles, Salem also confirmed the unaccounted clearance of cotton yarn by RTPL; xii. RTPL maintained two accounts in Tally Software, one in the name of "Radha Textiles" which contained the transactions recorded by than in their books of accounts and another in the name of 'ABC Consultant' /'ABC & Company&#3....

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....account of various brokers like Shri. Chinnathambi of Salem and Shri. Kumaresan and Shri. Muthumanikandan of Erode and the cash book entries in the account of RTPL maintained in the name of 'ABC & Company' clearly indicated the unaccounted transactions of RTPL; xix. RTPL also received payments in the form of Cheque / Demand Draft under the name of Shri. Ammiahraj and Smt. Ponnalagu and discounted the same using their bank accounts; xx. RTPL deliberately manipulated the Central Excise documents to make good the shortage found out by the Central Excise officers on 07.01.2004 and showed fictitious receipts in the name of the persons on whom they raised bogus invoices. RTPL also utilized such cash deposits to show them as payments recei....