TaxTMI 
TaxTMI 
TaxTMI 
2018 (8) TMI 1390
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....ious sizes and specifications, was visited by the Central Excise Officers on 14.05.2015, who conducted various checks and verifications. It was found that Daily Stock Register (RG-1) was written only up to 30.04.2015. On being questioned, Shri Jagdish Prasad, Authorised Signatory, informed the officers that they were maintaining the Stock Position of the finished goods on the Computer installed in their factory on routine basis, and entries in RG-1 Registered were made in 10-15 days period. They also produced a printout of Stock position of the finished goods for the intervening period from 01.05.2015 to 14.05.2015 depicting the day-wise production and clearances of the finished goods. Physical stock taking of the finished goods was also u....
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....ed against the appellant proposing confirmation of demand of duty alleging clandestine removal, which in turn was based upon entries made in the note book as also on rough papers. The notice also proposed confirmation of duty to the extent of Rs. 5,60,088.00/-(five lakh sixty thousand and eighty eight) in respect of shortages detected in the stock by the visiting officers. Proposal to impose penalties were also made. 3. The said show cause notice was taken up for adjudication by the Additional Commissioner. The Adjudicating Authority observed that apart from the entries made in the note books and rough papers there is no other evidence of clandestine removal. As regards statement of Shri Jagdish Prasad, he observed that it was clearly ment....
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....ggrieved with the said order of the Original Adjudicating Authority, Revenue filed an appeal before Commissioner (Appeals). The appellate authority observed that the statement of Shri Jagdish Prasad was a confessional statement wherein he admitted clandestine clearances of finished goods and as such statements has not been retracted, the same has to be relied upon to uphold the allegations of clandestine removal. Similarly, in respect of shortages of goods, he observed that such shortages were admitted by Shir Jagdish Prasad and this implies that appellant has accepted its clearances and leads to the fact of clandestine removal. As regards the assessee's stand that the officers did not further enquire from the dispatch person about the loos....
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....ord to establish clandestine manufacture and removal of the goods. On the other hand Commissioner (Appeals) has strongly relied upon the statement of said deponent by observing that he has accepted the clandestine removal. Further we note that as recorded in the order of the Original Adjudicating Authority as also as pleaded by the appellant, the said statement cannot be held to be confessional inasmuch as it is clearly deposed by Shri Jagdish Prasad that details in writing pad and slip pad etc. appears to be in the handwriting of dispatch and packing staff. Revenue has made no further efforts to get in touch with the said dispatch and packing staff or to find out who actually is the writer of the entries in the note pad. No enquiry stand m....
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....of Central Excise, Raipur V/s Heliwal Polypackers Pvt. Ltd. reported as 2016 (340) E.L.T. 204 (Tri.-Delhi) has again re-iterated the legal position that the corroborative evidences in the shape of buyers, Transporters, Raw material suppliers etc. are required to be produced by the Revenue upon whom the burden is cast heavily. To the same effect is the Tribunal's decision in the case of Commissioner of Central Excise, Ludhiana V/s Raj Lakshmi Dyeing & Printing Mills reported as 2014 (312) E.L.T. 379 (Tri.-Del.) as also in the case of Commissioner of Central Excise, Ludhiana V/s Renny Steel Castings (P) LTD. reported as 2011 (274) E.L.T. 94 (Tri.-Del.), as confirmed by the Hon'ble Punjab & Haryana High Court reported as Commissioner of Centra....