AI Drafter 
TaxTMI 
TaxTMI 
2017 (12) TMI 228
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....i Chandan Kundandas Raichandani, Proprietor of M/s Shivam Marketing , Shri Kishore Kumar, Proprietor of M/s Maa Durga Traders, Shri Vijendra Kumar Garg, Proprietor of M/s Mohit Agencies , Shri Vinod Kumar Garg, Propretor of M/s Jagdamba Distributors Versus Commissioner of Central Excise, Noida Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan, Advocate, Shri Atul Gupta, Advocate & Shri Hrishikesh, Advocate, for Appellant Shri Sandeep Kumar Singh Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated appeals are directed against the common Order-in-Original No. 02/Commissioner/Noida/2006 dated 31/01/2006 passed by Commissioner of Centra....
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....orded in the card summary sheets and the sales target required to be eligible to get a particular gift were taken into consideration and a Show Cause Notice was issued since it appeared to Revenue that on the basis of such calculation the sales reflected in the record of card summary sheets was much beyond the clearances made by M/s Surya as reflected in records. The card summary sheet in respect of M/s Bharat Traders, reflected purchase by M/s Bharat Traders to the tune of Rs. 54,36,025/- whereas party ledger of M/s Surya maintained in respect of M/s Surya by M/s Bharat Traders reflected purchase of Rs. 12,87,898/-. Similar exercise was done in respect of M/s I. K. Food, M/s Mohit Agencies, M/s Krishna Trading Company, M/s Goyal Sales Corp....
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....to the tune of Rs. 50,00,000/- upon Shri B. P. Agarwal, Rs. 25,00,000/- upon Shri Naveen Agarwal, Rs. 16,00,000/- upon Shri Vijendra kumar Garg, Proprietor of M/s Mohit Agencies, Rs. 2,50,000/- upon Shri Sudarshan Handa, Manager & Authorized Representative of M/s Damini Enterprises, Rs. 17,00,000/- upon Shri Kishore Kumar, Proprietor M/s Maa Durga Traders, 2,90,000/- upon Shri Vinod Sharma, Proprietor of M/s Mansa Enterprises, Rs. 4,00,000/- upon Shri Daya Singh, Proprietor of M/s Bharat Traders, Rs. 1,85,000/- on Shri Vinod Kumar Goyal, Proprietor of M/s Jagdamba Distributors, Rs. 1,95,000/- upon Shri Vijay Choudhary, Proprietor of M/s Shri Mansa Distributors, Rs. 2,73,000/- upon Shri Rajiv Mohindru, Proprietor of M/s Ridhi Enterprises, Rs....
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....any evidence of manufacture of such huge quantity of biscuits, consumption of electricity, payments to labourers, purchase of raw-materials in the manufacture of goods allegedly cleared in the clandestine manner, procurement of packing materials and payments made by the purchasers to the appellant and therefore the clandestine manufacture is not established. 4. Heard the ld. Counsel for the appellant, who has submitted that during the search operation shortage of raw material was detected and the provision of Central Excise Act do not authorize Central Excise Officers to deal with raw material on which Cenvat credit is not availed. He further submitted that for remaining charges, it was necessary that the information contained in card su....
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....alued at Rs. 4.25 Crores was in addition to the clearance of goods valued Rs. 43,84,58,438.26/- as reflected in the record. Further value of alleged clandestinely cleared goods was based on such records of third party which are not covered by any accounting standards. Revenue did not ascertain the value of clearance from the statutory record and the information in the books of account maintained by the M/s Surya in the normal course of business to establish that the statutory records and books of account are not reliable. We also find that that this Tribunal has recorded the finding at Para 5 of the said Final Order Nos. 70821-70826/2017 dated 07th August, 20017 passed by this Bench in respect of M/s Varanasi Bottling Company Ltd. & Others ....