TaxTMI 
TaxTMI 
2019 (7) TMI 825
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....edabad-II. The brief facts of the case are that the officers visited the M/s Sonal Cosmetics (Exports) Ltd (SCEL), who are engaged in packing of Detergent Powder which is procured from other three Appellants. The Managing Director of M/s SCEL, Shri Yogesh Shah is also partner of M/s Mili Detergent Industries. Search conducted at the office premises of M/s SCEL led to seizure of records and documents including loose papers. The director of M/s SCEL Shri Akashbhai Vinodbhai Shah stated that the loose papers pertained to the detergent powder sent by M/s Superchem, M/s Mili Detergent Industries and M/s Jalaram Chemical Industries to them and explained the details written in different columns in said papers. Shri Akashbhai Vinodbhai Shah and Shr....
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....ods as shown in the papers of Shri Mashrubhai Bharwad, seized from his office on 4.2.94 with the relevant books of accounts, the same did not tally as the same did not figure in the books of accounts of M/s SCEL nor were any gate passes found to have been issued by the units in respect of the clearances of the said goods. That the quantity of detergent powder, as mentioned in the said seized papers, had been received in loose condition without any central excise gate pass and that he was giving the statement in the capacity of a partner of M/s Mili Detergent Industries. The statement of Shri Nemichand Zaverilal Sharma was recorded on 17.1.1995 wherein he admitted that he was the authorized signatory of M/s Jalaram Chemical Industries and M/....
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....li Detergent Industries, M/s SCEL and M/s Jalaram Chemical Industries were issued show cause notice dated 26.6.95 demanding duty of Rs. 82,83,811/-, Rs. 16,33,002/- and Rs. 12,51,600/- respectively on Detergent Powder manufactured and cleared without payment of duty by them. Penalty was also proposed and SSI exemption of Rs. 30 lakh availed by all the above units was proposed to be denied on the ground that the units have suppressed the production / clearances with an intent to evade payment of excise duty. M/s Mili Detergent Industries was also proposed to be disallowed the SSI exemption under Notification No. 1/93-CE dated 28.2.93 during 1994-95 as the value of clearances of excisable goods from their factory was exceeded the SSI exemptio....
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....th departmental officers. There is no documentary evidence available with the department to substantiate the charges of clandestine removal as the same is based on the 11 loose papers recovered from the office of the third party and the tempo driver and other parties. The driver of tempo, when in the year 2000 during cross examination , had deposed that he was carrying various goods in his tempo and entries in loose papers were made commonly, hence it cannot be said that whatever quantity of detergent powder as stated in the loose papers, might have been cleared from the premises of the appellants. The Ld. counsel placed reliance on the Tribunal judgments in case of Arsh Castings Pvt Ltd - 1996 (81) ELT276 (Tri), Emmtex Synthetics Ltd - 200....
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....June 93; the show cause notice was issued by not invoking proviso to Section 11A(1), but only by invoking Section 11A. The Ld. Counsel prays to set aside the impugned order and allow the appeal. 3. Shri L. Patra, Ld. AR appearing for the revenue reiterates the findings of the impugned order and prays to uphold the same. 4. Heard both the sides and perused the case records. We find that this is the 4th round of litigation before the Tribunal. In the first round, the Tribunal remanded the case back to the adjudicating authority as the order was passed ex-parte. In the second round of litigation, the demand were dropped by the adjudicating authority and the Revenue filed an appeal. The case was again remanded back to the adjudicating authori....