2017 (9) TMI 1432

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.... Handmade Branded Biris falling under sub-heading No.2403 1031 of the Central Excise Tariff Act, 1985. On 30.12.2008, the Central Excise Officers of Anti-Evasion visited the factory of the appellant and recovered a chatt (inferior quality) Bidi Register and 35 numbers of daily production slips signed by the employee of the appellant firm. It was found that the said chatt Bidi Register was maintained from 3^rd November, 2008 to 30^th December, 2008. The said officers also recorded the statement of the Manager of the appellant firm. A show cause cum demand notice dated 21.02.2011 was issued for the alleged clandestinely manufacturing and removing of 21,52,75,614 pcs. of Handmade Biris from their factory without proper accounting of such manuf....

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....ting room. In short the ld. Counsel submits that the entire case was built up only on the basis of assumptions and presumptions and no direct, concrete, justifiable and corroborative evidences could be adduced to conclusively establish clandestine removal of Biri during the relevant period. In support of his submissions, the ld. Consultant relied on the following decisions:- (a) Pan Parag India Ltd. v. CCE, Kanpur [2013 (291) ELT 81 (Tri.-Del.)] (b) Kuber Tobacco Products Ltd. v. CCE, Delhi [2013 (290) ELT 545(Tri.-Del.)] (c) CCE v. Dhanavilas (Madras) Snuff Co. [2003 (153) ELT 437 (Tri.-Chennai)] 4. Shri J. Bose, AC(AR) reiterated the findings of the lower authorities relied upon the following decisions in support of his submis....

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....al unlabelled Bidis are recorded in their RG-12A Register as unlabelled Bidis and tax is paid on said unlabelled Bidis after roasting and branding. I find that the statement made by the appellant in reply to the show cause notice is without any substance. It is noticed that the appellant had not filed any reconciliation statement on the basis of the quantity as shown in the seized documents and the clearance of the goods as mentioned in the RG-12A Register. The ld. Consultant merely drew the attention of the Bench to the copy of RG-12A Register, but, no reconciliation statement was filed as stated above. So, I do not find any force in the submission of the ld. Consultant. However, I agree with the submission of the ld. Counsel, that the Adj....