2018 (3) TMI 1234

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....tral excise invoice and once the goods reached the factory premises of M/s. Om Industries, Haridwar, the original and duplicate copy of invoices were brought back to the respondent s factory and the same were destroyed and a fresh parallel set of central excise invoices were prepared showing the inputs cleared as such to M/s. Om Industries, Haridwar, on which cenvat credit was not available and thus no central excise duty was paid and the parallel set of central excise invoices on which the inputs were shown as cleared as such were accounted for in the sales register of the respondent. Thus the respondent cleared manufactured goods i.e. luggage components, to M/s. Om Industries, Haridwar, clandestinely without accounting for in the daily st....

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.... once the modus operandi of the respondent has been exposed, thereafter there is no need of 100% evidence. In support, he placed reliance on the following judgments:- (i) P. Pratap Rao Sait vs. CC, Cochin 1988 (33) ELT 433 (Tri.); (ii) Jay Prakash Chawla vs. CC, Cochin 1987 (28) ELT 153 (Tri.); (iii) Varre Siva Prasad Babu vs. CCE, Guntur 1985 (22) ELT 433 (Tri.). 3. Shri Jayesh Doshi, learned Chartered Accountant appearing on behalf of the respondent, submits that the investigation recovered only 10 parallel invoices. However, the partner of the respondent s firm has categorically stated that all the clearances of parts shown in the invoices are not towards the finished goods. The respondent has been clearing ....