TaxTMI 
TaxTMI 
2018 (6) TMI 921
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....ds, etc. falling under chapter 48 of the Central Excise Tariff Act, 1985. The assessee violated the conditions of Notification No. 1/ 93 dated 23-3-1993, in as much as they availed the SSI exemption wrongfully by suppressing the value of their clearances willfully and by clandestinely removing the excisable goods manufactured by them during the period covering Financial Years 1996-97 to 1998-99. The assessee filed declaration year wise with the Assistant Commissioner, Central Excise, Mulund Division, Mumbai - II and declared their turnover as Rs. 2789101.17 for the Financial Year 1996-97, Rs. 2448089/- for the Financial Year 1997-98 and claimed SSI exemption. The assessee got themselves registered with the Central Excise on 19-2-1999 and su....
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....orts the documents could not be traced hence he could not submit the same. The person handling the subject matter has resigned long back and his whereabouts are not known. In his further statement recorded on 29-1-2002 he admitted that he had instructed and given his consent to his employees/staff to prepare challans/invoices including parallel challans/invoices which have resulted the evasion of Central Excise duty. A statement of Shri Sandeep S. Naik, Planning officer of MIs. Mapra lab Pvt. Ltd. one of the major customers of the assessee was recorded under Section 14 of the Central Excise Act, 1944, wherein he informed that they are purchasing packing material i.e. cartons from MIs. Polycarp Printers (I) P. Ltd.; that they submitted the s....
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....f such data, Revenue alleged that the party was maintaining double set of invoices. Revenue, however failed to collect any of those invoices as the same were not recovered from the appellant or from the buyers. Revenue has urged that the Commissioner (Appeals) has set aside the demand erroneously on the ground that the entire demand is raised on the basis of balance-sheet figures without purchasing the invoice. 2.2. Learned AR argued that Shr John D'Silva, Director of the company had, in his statement, accepted that the computer printout withdrawn from their premises was based on records maintained by his staff. He pointed out that the appellant failed to produce the sale bills, purchase bills, sales register, purchase register, cashbook e....
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....for the respondent relied on the impugned order. He argued that to establish the case, Revenue has to produce cogent evidence. In the instant case, the Commissioner (Appeals) has gone through the records, which was produced by the Inspector. After examination of the records, Commissioner (Appeals) has given his findings. He argued that the invoice issued by them, they were putting prefix "P" for printed, "C" for cartons, and "L" for Labour job. He argued that these prefixes are missing in the invoices produced by the buyers. 4. We have gone through the rival submissions. We find that the documents recovered in the investigation are as follows: - "(i) Copies of the computer sheets duly authenticated referred to at Sr. No. 2 of the show-cau....
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....d. This itself point at the apparent mischievous nature of the appellant. 4.1 Respondents have argued that the demand has been made solely on the basis of the balance-sheet, Commissioner (Appeals) has also essentially endorsed the same. In normal circumstances, it is expected that the Revenue would produce the entire evidence to establish a case of clandestine removal. In the instant case, the Revenue has not alleged clearances in excess of that recorded in the balance-sheet. In that sense, the Revenue has limited its investigation to the value declared in the balance-sheet. The respondent have not produced sales bills, purchase register, sales register, cash book etc., which they claimed to have maintained for the relevant period. They ha....