TaxTMI 
TaxTMI 
2019 (7) TMI 6
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....sued show cause notice dt. 13.07.2004 alleging that during search at factory, the stocks were not found to be tallying with the records. During search at M/s Rajasthan Goods Carrier pipes weighing 3788 valued at Rs. 4,73,500/- were found to have been booked on unnumbered challan. Statement of Shri Rakesh Pandey, Transport Clerk of M/s Rajasthan was recorded wherein he stated that the said goods belong to M/s Star and were consigned to Delhi. Searches at M/s Rakesh Metal, alleged to be sister concern of M/s Star resulted into seizure of 792 Kgs of Pipes. Statement of Shri Kamlesh Jain, Director of M/s Star Tubes was recorded wherein he agreed with the contents of seizure panchnama. Manager of M/s Rajasthan Goods Carrier, Shri Rajkumar Dubey ....
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....ignor as 'self'. Statement of Delivery Incharge of M/s Rajasthan Goods Carrier Shri Anand Kumar Sharma was recorded who stated that the goods belong to M/s Star as informed by Shri Rajkumar Dubey and Shri Hiralal took the delivery of goods who used to give him the consignee copy of LR. That he was also giving delivery of goods to M/s Mardia Alloys on direction of Shri Hiralal. Statement of Shri Hiralal was recorded wherein he stated that he was looking after delivery of goods consigned by M/s Star to parties at Delhi. He also agreed with the statement of Shri Rajkumar Dubey and also identified the parties whose name was mentioned in coded from in transport documents. That he was delivering goods to parties as per instruction of Shri K....
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....of Rule 25 of CER, 2002 for their involvement in alleged evasion by M/s Star. Vide impugned order dt.26.02.2007, the demands and penalties as proposed in show cause notices were confirmed. Hence the present appeal by the Appellants. 3. Shri. D.K. Trivedi & W. Christian appearing for appellant submits that the duty has been wrongly ordered against them as there is no evidence of any clandestine removal by them. That the statement of Shri Avinash Pandey, clerk of M/s Rajasthan Carrier which is starting point of investigation and making allegations against them is not correct as other manufacturers of copper tubes were also getting their goods booked with M/s Rajasthan Goods Carrier. He relies upon the freight bills in name of M/s Kundan Tube....
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....arly shows that the clearances were made by some other party and not appellant. He also draws our attention to Annexure to the show cause notice showing details of clearances and submits that it is not known as to from which documents the clearances has been worked out. 4. He also submits that they were not given provided inspection of unnumbered challan and panchnama at Rajasthan Goods Carrier. He submits that to prove clandestine removal the same has to be adduced by positive, clear, cogent, reliable, independent and corroborative evidences like unaccounted procurement of raw material and production, receipt of consideration and investigation from the alleged buyers and none of the same is present in this case. Hence the demands are not ....
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.... Shri Avinash Pandey and other employee of M/s Rajasthan Goods Carrier but did not accept the clandestine removal. He however did not contradict any of the statements given by employees of M/s Rajasthan Goods Carrier. He states that the statements of the employee of transport firm and records show that the goods were cleared clandestinely by M/s Star. 6. Heard both the sides and perused records. We find that the case against the Appellant unit is mainly booked on the basis of records oftransporter M/s Rajasthan Goods Carrier and statements of its employee. Further the fact remains that the goods were also seized from the transporter premises. The Appellant is also aggrieved that they were not allowed inspection of documents. Further that u....