TaxTMI 
TaxTMI 
2017 (9) TMI 873
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....and failed to account for the same in the statutory records; with an intention to evade duty of clearances exceeding Rs. 30 lakhs and to remain within the exemption limits of Rs. 30 lakhs, have consistently given mis-leading statements and false information, which was in contradiction to the evidence available on records. A show cause notice was issued demanding the Central Excise Duty and the interest thereof and also imposing penalties. Appellant contested the show cause notice on merits. The adjudicating authority after following due process of law, rejected the contention raised by the appellant, confirmed the demands raised with interest thereof and also imposed penalties. Aggrieved by such an order an appeal was preferred before the F....
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....such, not sustainable. On this ground alone, the orders of demand of duty as also imposition of mandatory penalty, normal penalty together with interest are not sustainable and deserves to be set aside with consequential relief in favour of the appellants. 9. For the reasons as mentioned above and such other reasons as the appellants may make at the time of personal hearing, the orders of the Commissioner of Customs & Central Excise (Appeals), Visakhapatnam upholding the orders of the lower authorities now being appealed against may be set aside and pass such other order/orders as the Hon'ble CESTAT, Bangalore may deem fit and necessary in the facts and circumstances of the case with consequential relief in favour of the appellants. 5....
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....ial received. Similarly, the day of entry in the ISI register could not be presumed as the quantity produced as they were making entries in ISI registers only on the days where the ISI tests were carried out. The presumption that certain raw material like clinker or slag purchases were made but not accounted for in the books of accounts to the tune of Rs. 153.150 MTS of clinker and 841.170 MTS of slag was misconceived. Merely, because the supplier had raised invoices in the name of their company, it could not be presumed that the material was supplied. The appellants had not made any payment for such supplies and the suppliers must have raised the invoice in the fashion that was suitable to them. In any case, such invoices could not be take....
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....out of nothing. The production as recorded in RG-1 register was found to be far below then actually cleared as was evidenced by un-numbered delivery challans seized by the departmental officers. The aforesaid clearances of goods under the cover of un-numbered challans itself prove the ulterior motives of the appellants. So far as the recoding of the statement under duress or coercion is concerned, I find that the appellants have not adduced any evidence to prove their above assertions. 10. I also find truth in the Adjudicating Authority's findings that the appellants had suppressed vital information in their profit and loss statements for 96-97 in as much as the raw material invoices mentioned the value of purchases at Rs. 20,27,086/- ....