TaxTMI 
TaxTMI 
2017 (10) TMI 896
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....gister, daily register, gate reports, GRs, dispatch books, printouts taken from the computer were found. These private records indicated systematic suppression of production of excisable goods and clandestine removal of the same. Preparation of parallel invoices i.e. more than one invoices with the same serial number and clearance of more than one consignment using the same invoice was admitted by the authorized signatory of the company. The statements of the dealers were also taken. The dealers of the company also admitted receiving unaccounted stock and paying cash and also depositing money in the accounts mentioned by the Director of the manufacturing company. The company had opened three bank accounts in the name of the alleged propriet....
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....f the adjudication order bringing out the role of the appellant 3. Ld.AR reiterated the findings in the impugned order of the Commissioner and stated that there is no scope for leniency in view of involvement of the appellant in systematic evasion of central excise duty. He also pointed out that the appeal of the main appellant had already been dismissed by this Tribunal for non-prosecution. 4. Heard the parties and perused the record. 5. I find that the role of M/s.Mehra Copy House becomes clear from the statement of Shri Prakash Chand Seth, proprietor of M/s.Mehra Copy House which is extricated in para 1.58 (supra) below: "1.58. Sh. Parkash Chand Seth, Prop. of M/s Mehra Copy House, 81, Shahid Bhagat Singh Market, Amritsar was summon....
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....on accompanying the said consignments; that as per understanding with Sh. Prabhdeep Singh Rana even the said duplicate for transport copies of the invoices were returned along with payments for billed amounts; that the said quantities were not accounted for in his books of account and the paper so received was sold to various buyers on cash payments without any bills; that the paper was actually received @ Rs. 24,000/- per MT; that the differential amount of Rs. 50,000/- was paid to Sh. Prabhdeep Singh Rana in cash once when he had come to Amritsar for pilgrimage; that the balance amount of invoices No. 059 dt. 30.04.2004 and 182 dt. 16.07.2004 was deposited in account No. 001305003334; that this way he paid total Rs. 416217/- (Rs. 118492/-....