TaxTMI 
TaxTMI 
2018 (1) TMI 1314
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....d against different show cause notices but the grievances are the same. 2. Brief facts of the case are that the appellant are manufacturing electric wires & cables. The appellant is enjoying the benefit of SSI exemption. On 08.08.2011, a search was conducted at the business premises of the appellant where the raw material, finished goods, books of accounts, loose sheets were seized. On the basis of the seized material the department has made out a case of clandestine removal. Being aggrieved, the present appeals have been filed by the appellant. 3. With this background, we heard Sh. J.P. Kaushik, ld. Advocate for the appellant who submits that the appellant is not registered with the Central Excise department. He submits that the factory ....
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.... redemption fine is on higher side in proportionate to the recovered material. 5. On the other hand, ld. AR appearing for the Revenue has justified the impugned order. He submits that loose papers were recovered from the factory and he accepted the guilt. He also submits that three suppliers had confirmed that they have supplied the raw material without invoices. For this purpose, he has drawn our attention to page 10 of the order-in-original. It is the submission of the ld. AR that the appellants were selling the clandestine goods to the fake firm M/s Universal Enterprises, Shahdara, New Delhi. The statement of Sh. Chitranjan Pradhan, Supervisor cum Operator of the appellant confirmed the same. 6. We have heard both the parties at length....
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....n loose papers were recovered at the time of search at the residence of Shri Lalit Jain, Prop. These loose sheets contained the details of various raw material suppliers and the quantum of such raw materials procured by the appellant. The main supplier of copper wire was M/s Balaji Metal, Shahdara, Delhi. Sh. Naresh Gupta, Prop. M/s Balaji Metal confirmed in his statement dated 08.08.2011 that raw materials have been supplied to the appellant by his firm. He also confirmed the total quantity of such raw material supplied to the appellant during the years 2007-10, 2010-2011 and 2011-12. (iv) The other major raw material i.e. PVC compound was supplied by M/s Ankur Plastic, Shahdara Prop. Vimal Kaparia. He admitted in his statement dt. 24.07....
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....RUDs that he has confirmed in details the transactions with each of the raw materials suppliers as well as finished product purchasers. On the basis of the above main evidences, Revenue has made the case for demand of duty on the basis of allegations of clandestine removal. 9. The main grounds on which the order has been assailed are summarised below- (i) Sh. Lalit Jain, Prop. is only standard eight pass and is not comfortable with the use of the English language. Consequently, it has been argued that the statements recorded by him in the firm's computer were obtained under duress and dictated to him. (ii) The manufacturing capacity of the factory was not enough to manufacture the quantum of goods alleged to have been cleared clandest....
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....pacity to manufacture the quantum of goods alleged to have been cleared clandestinely. We are convinced on the basis of the Adjudicating authority's finding that appellant had the capacity to manufacture the quantity allegedly cleared clandestinely. 10. The adjudicating authority has dealt with the contention that Sh. Lalit Jain was not well versed in English language in para 17 of the impugned order. He has observed that the plea that he is not well versed with English language has been made for the first time after a gap of more than one year after tendering the statement. For the same reason, we conclude that the plea is nothing but an afterthought. 11. It has been contended that the loose sheet and diaries seized from the residence of....