TaxTMI 
TaxTMI 
2019 (1) TMI 704
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....rk from the factory gate has been found. The scrutiny of register details reveals that there were clearances without invoice. However, security of document during the search reveals that respondent had cleared finished goods without payment of duty in respect of many Dispatches as recorded in said register. The said details were reflecting dispatch from 23.05.2012 to 22.06.2012. All the said documents were seized under Panchnama dated 6.7.2012. A Statement of various persons namely (1) Sh. Mayur Jayantibhai Vadhediya, billing clerk of the respondent company, (2) Sh. Namdev Govankar, Dispatch clerk of the respondent company, (3) Sh. Pravin Kanjibhai Kasundra, director of the respondent company, (4) Sh. Chetanbhai Himmatbhai Nagar and various....
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....ase and only in part of cases the goods were Dispatched though entries made in the planning register, therefore, Dispatch register which is a Dispatch planning register cannot be considered as record of actual clearance. He submits that in the said planning register, the name of the prospective buyer, vehicle number of the transport vehicle which could have been tentatively used for clearing the goods. As per the said Dispatch planning, size of the sheets of duplex paper, grammage of duplex paper, rims of duplex paper and weight of the said goods planned to be Dispatched from respondent factory on a particular day. During the investigation of the Officers, it was explained by the respondent staff that the said registered was internal regist....
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....itious procurement of finished goods or cash flow back was found; no goods were found unaccounted at the premise of any of the alleged buyers. The director of the respondent company namely, Sh. Pravinbhai Kanjibhai Kansundra, Sh. Mayurbhai Jayanti Vadhedia and Sh. Namdev Govankar, Dispatch clerk retracted their statements. The respondent had requested to afford cross-examination of the buyers, supplier and their own employees whose statements were sought to be relied upon and also panchas to the panchnama. Cross-examination of six buyers, three suppliers and two panchas were carried out before the adjudicating authority wherein it was revealed that any of the buyers had never purchased any goods without invoice; each of them had categorical....
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....irmed the demand. He submits that CA certificate also certify the input output ratio on the basis of opening stock of raw-material of finished goods, consumption of raw-material, manufacture of finished goods and clearance of finished goods and closing stock and also the electricity bills were considered, according to which no excess production and clearance were reflecting. He submits that on the basis of entire proceeding such as retraction by the directors of their statement, denial of their statement by the buyers and various other persons during the cross-examination there is no case of clandestine removal. He placed reliance on the following judgments: * Duncan Agro Industries Ltd-2000 (120) ELT 280 (SC.) * Tulip Lamkraft P Ltd-20....