TaxTMI 
TaxTMI 
2018 (6) TMI 867
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....have supplied requisite number of electrical transformers to M/s AVVNL and other companies without payment of appropriate central excise duty of Rs. 98,35,496/-. This amount of central excise duty got confirmed against them with equal amount of penalty having been imposed. The basic evidence on the basis of which the above demand has been confirmed was on the basis of Superintendent Engineer, AVVNL, Ajmer's letter No. IV (6) 26/AE/JPR-I/2014 dated 18/07/2014 where-under the number of transformers and other equipments supplied by the appellant have been provided to the Department. 2. We have heard both the sides. 3. We find that appellant got tender for supply of transformer from Ajmer Vidyut Vitran Nigam Ltd. (AVVNL) and as they were not having the required capacity to manufacture such large number of transformers, the appellant got the same manufactured from M/s Rajasthan Transformers and Electricals Ltd. The appellant supplied his 'brand/Name' plates to M/s Rajasthan Transformers & Electrical which were affixed on the transformers supplied by M/s RTE to the appellant. 4. From the record of appeal and averments made by the appellant it appears to us that the electrical tr....
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....) Copies of Ledger Account of their firm maintained by said M/s Rajasthan Transformers & Electricals, Jaipur showing sale of the above said goods to them during the said period; (iii) Copies of Ledger Account of their firm showing the purchase of the goods from M/s Rajasthan Transformers & Electricals, Jaipur during the said period; (iv) Chart showing details of the cheques issued by them on M/s Rajasthan Transformers & Electricals, Jaipur for purchase of the said goods during the said period; (v) Copies of Bank Accounts of their firm showing debit of the amounts of the cheques mentioned against Sr. No. (iv) above; (vi) Copies of Bank Accounts of the firm namely; M/s Rajasthan Transformers & Electricals, Jaipur showing encashment of the amount of cheques issued by appellant to said M/s Rajasthan Transformers & Electricals, Jaipur. 6. To us it appears that all the goods supplied by the appellant to M/s AVVNL were procured by them from M/s Rajasthan Transformers & Electricals, Jaipur which were duty paid goods and same was supplied by them to M/s AVVNL. The Adjudicating Authority has also not denied this fact that the transformers supplied under various invoices by M/s....
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....ve been supplied by the appellant to M/s AVVNL. We have seen that there is a one to one correlation between the receipt of the duty paid transformers from M/s Rajasthan Transformers & Electricals, Jaipur to the supply of same to M/s AVVNL. We reproduce a table supplied during the hearing herein below :- a glance at the above chart makes it amply clear that only duty paid transformers were supplied to M/s AVVNL by the appellant under their own invoices. 9. For establishing a case of clandestine manufacture and clearance the Department need to be have proved that the appellant have been purchasing certain raw materials for manufacture of such a huge number of transformers which have been supplied by the appellant to M/s AVVNL without payment of duty. There must have also been commensurating consumption of electrical power, manpower, presence of waste or scrap resulting from manufacture of such large number of electrical transformers and the evidences to this effect must have been discovered and seized, when the officer visited the office/factory premises of the appellant. The show cause notice and order-in-original do not have any mention of such evidences. Thus, we are of opin....
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.... 18.03.2010 16 Nos. 19 Nos. RJ01CA1770 RJ0IGA1770 12 156 13 157 18.03.2010 18.03.2010 623692 18 554398 16 14 158 18.03.2010 554393 16 Nos. 18 15 165 28.03.2010 16 166 17 167 168 762290 22 Nos. 28.03.2010 28.03.2010 28.03.2010 762290 22 Nos. 796938 23 Nos. 762290 22 19 169 28.03.2010 20 170 21 171 28.03.2010 28.03.2010 22 172 30.03.2010 23 173 30.03.2010 Nos. RJ01G3377 Nos. RJ06G1279 71 Nos. RJ01G4231 72 Nos. RJ01GA5703 73 Nos. 74 GJ12U6980 Nos. RJ27G5268 75 RJ27GA7558 76 RJ27G7732 77 78 RJ2706415 79 RJ27G9760 80 Nos. RJ27GA1677 762290 22 Nos RJ27GA5939 81 727641 21. Nos. RJ27GA4963 82 623692 18 Ncs. RJ30G1481 83 762290 22 Nos. RJ27G7255 84 762290 22 Nos. RJ271G3786 70 85 18.03.2010 20 Nos. 17 Nos. 18.03.2010 RJ0601279 RJ01G4231 18.03.2010 16 Nos. 18.03.2010 12 Nos. RJ0IGA5703 GJ12U6980 18.03.2010 18 Nos. RJ27G5268 16 Nos. 18.03.2010 18.03.2010 16 Nos. RJ27GA7558 RJ27G7732 28.03.2010 22 Nos. RJ27G6415 22 Nos. 28.03.20....