TaxTMI 
TaxTMI 
2020 (6) TMI 659
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....icers, the stock of finished goods found was 53.114 MT against a balance of 454.235 MT as on 06.03.2008. Production and clearance figures during the intervening period were not taken into account. Certain documents were also recovered and seized for further inquiry. Statements of Shri Sanjay Kumar Rajgarhia, Director of the company as well as those of other staff members of the company were recorded. On the basis of the statements so recorded and the private documents seized during the search operation, Show Cause-Cum-Demand Notice Dated 30.03.2011was issued by the Additional Director General, DGCEI, Kolkata Zonal Unit, demanding Cenvat Duty of Rs. 73,84,218.00 (including H.Ed. Cess and SHE cess ) on the excisable goods allegedly manufactur....
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....harges paid to the driver of truck carrying goods in/ out , petty expenditure etc. with the summary of expenditure cash /cheque/journal voucher , weighment slips,money receipts etc. (vi) Weighment slip book having weighment details of raw materials received in and dispatched and contains Truck No. date,description of goods ,Gross weight and net weight maintained by staff of BAPL namely Shri Ashish kumar Sinha. (vii) Hand written document maintained by the Security Supervisor of BAPL namely Shri Upendra Narayan Jha containing date wise Truck No., weight of raw materials /finished goods, description of goods,name of the party and the declaration whether raw materials has been received or finished goods have been dispatched. (viii) State....
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....iance on the judgmentsof Hon'ble High Court of Calcutta in the case of Raj Kumar Damanias reported 2010(257) ELT 37 and Hon'ble High Court of Gujarat judgment in Shivam Synthetics [2010(258) ELT 30]. 5. It is the case of the appellants that the Department, in course of the search, found some handwritten note book/slips from the weigh bridge inside the factory but the authors/writers could not be identified. Assuming that those papers contained details of incoming and outgoing goods, it was upon the investigation to verify from the other end but no inquiry/investigation was caused at transporter/ consignee/consignor's end. Stock taking as on date was taken on average basis without taking into consideration the runners and risers, defective ....
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....nticated documents -whose writer(s) have not been identified- containing certain vehicle numbers and names of the alleged suppliers/receivers without causing any investigation/ inquiry at the supplier/receiver end, with the owner/drivers of the vehicle/ transporter. The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be established by the investigation by affirmative and cogent evidence, which was absence in the Order -in-Original except relying upon such documents and entries there in, which has been disputed by the Appellant herein. He relied upon the decision of the Tribunal in the case of Sober plastic Pvt. Ltd. v. CCE [2002(139) E.L.T 562 (T)], wherein it has been held t....
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.... in the computer tallied with the figures reflected in the statutory records, hand written documents/papers seized during the search contained figures of unreported production and removal without payment of excise duty. Bills for electric consumption are also produced as evidence for alleged excess production. The case of theRevenue is that the private records contain details of consignee/consignor's name, vehicle number, weight of the goods and also quantity of goods manufactured in the factory. 11. Per contra, Appellant's submission is that the writers of the loose sheets of paper have not been identified, statements produced as evidence have been recorded under coercion and duress, final figure of finished goods have been truly recorded....