TaxTMI 
TaxTMI 
2018 (4) TMI 354
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....ivkrupa Ispat Pvt Ltd were issuing parallel set of invoices and copies of duplicate invoices which were seized, It was also found that they were using invoices of closed trading firm M/S AAPPEE Enterprises, Nasik for clandestine removal of their finished goods and were maintaining the documents relating to clandestine removal and subsequently destroying theme The documents relating to the clandestine removal and unaccounted expenses were kept at Room No. 4 in a Chawl used as residence for the workers in their factory. They were also receiving their inputs clandestinely without bills and were not accounted for in their records. They were not maintaining proper records of the workers of their factory and had shown less number of workers....
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....t was recorded on 1606.08, accepted that they were placing orders for supply of steel bars to the Appellant but the entire goods were received under the cover of slips only and that M/S Shivkrupa Ispat never issued bills for such supplies. M/S Gujarat Rajasthan Transport Co were sending goods to the factory of the Appellant on his instruction and after receipt of the goods, he was destroying all the documents as well as the slips maintaining for recovery of cash which was transferred to Shri Tilakraj Gupta, MD of the appellant company. Statements of some of the buyers were also recorded, who stated that the goods were received by them without the cover of invoice. 2. Based on the above investigation, the Appellant unit, Shri Vishal....
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....i Vishal Gupta is himself is one of the appellants in the present case. The Adjudicating authority and the Commissioner (Appeals) have refused his cross examination on the ground that Shri Gupta was the person closely involved in the clandestine removal activity and was acting in the capacity of Director whereas before the authorities he projected himself as manager of the company and it was only after going through the balance-sheet of the Company, it emerged that he was one of directors. Further, it was only being confronted by seizing the documents, i.e. parallel invoices and other clandestine removal records from Room No. 4 of the Chawal situated in the factory premises, Shri Gupta accepted the clandestine removal. We find t....
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....tated that they had deployed vehicles at the factory premises of the appellant for transportation of goods. We find that it is not only once that the statement of Shri Vishal Gupta was recorded by the Officers. Had there been any high handedness or coercion by the investigating officers upon Shri Vishal Gupta to give statement as per their dictates, he could have easily filed the retraction with the senior officers. However, we find that in none of the statements of Shri Gupta, has ever contradicted the investigation of the officers and in each of the statements, he accepted the authenticity of the records and documents on the basis of which the clandestine removal was made. We further find that the officers also investigated the rece....