2018 (3) TMI 254

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....les of copper and aluminum. The appellant is not registered with the Excise department and was enjoying the benefit of SSI exemption. On 27/12/2013, a search was conducted at the factory and residential premises and the proprietor, Shri Ram Babu Gupta. The statement of his son, Shri Gaurav Gupta was also recorded. During the course of search, loose slips, handwritten diaries, ledgers, note books were recovered. With the seized material, department had made out a case of clandestine removal and demanded the duty along with various penalties. Being aggrieved the appellants have filed the present appeals. 3. With this background Shri S. Sunil, Ld. Advocate submits that during the course of investigation Shri Ram Babu Gupta had decoded the e....

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....ri Ram Babu Gupta had already admitted the clandestine removal at the time of decoding of the entries made in the ledgers. One of the buyers, M/s Vardhman Wire Drawing (VWD) in their statement dated 27/12/2013 has admitted that there was material which was obtained without proper vouchers. Further from the impugned order, he read out para 46.1 where the case of M/s Mahesh Electricals Agency was discussed. He submits that the opportunity was provided to the appellant but they have not availed the same. 6. After hearing the lengthy arguments of both parties, we are of the prima facie view that clandestine removal was made as cash sales were made out. Decoding was done by the proprietor Shri Ram Babu Gupta regarding the entries made in the ....