TaxTMI 
TaxTMI 
2024 (10) TMI 449
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.... ORDER Per : RAJEEV TANDON : Aggrieved by the Order-in-Original No.56/COMMR/DGP/16 dated 29.01.2016 passed by Commissioner of Customs, Central Excise & Service Tax, Durgapur Commissionerate, the appellants have filed the impugned appeals. 2. M/s. Super Smelters Ltd., the manufacturer of iron and steel products and the appellant herein has its manufacturing unit at Durgapur. They also have a sister unit at Kodarma and are concerned with stock-transfer of finished goods from the facility at Kodarma to their manufacturing unit at Durgapur. 3. The facts of the case are that the appellant received an order for supply of 2138.78 MT of iron and steel products from one M/s.Industrial Associates, Howrah. The appellant under cover of 61....
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.... of goods having been surreptitiously removed, unless backed by other corroborative evidence. This is more so as the vehicles for cartage of the goods to the buyer's premise were in effect organized by the buyer himself. The fact of sale of goods ex works is an admitted position. With respect to a direct query on this aspect, the Ld.Advocate submits that the buyer has submitted before the authorities that the vehicles for carriage of the iron and steel items were procured through transporters and the registration number of the vehicles obtained over phone, which could possibly lead to certain errors in recording the correct numbers thereto. This aspect of incorrect indication of registration number of the vehicle, in itself can not lead to ....
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....udicating authority has in his order observed "While it cannot be denied the fact that goods were recorded as sold on ex-factory basis". The department cannot in vacuum infer about the movement of the goods to where they had moved, for a charge of clandestine clearance to be made out. The manufactured goods were duly entered in the books of accounts and the Revenue has admitted to the sale of the said goods ex-factory with the movement thereof being handled by the buyer through an intermediary broker. 7. We find that to build up its case, the Revenue has largely dwelt upon conjectures and surmises for instance the presumption that in a medium scale industry like that of the appellant "not a leaf moves without the nod from the highe....
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....build up this case for mention by way of indication of wrong vehicle registration numbers on the invoices, was in the context of the recipient of the finished goods (page 56) and to make out by way of analogy a case of clandestine clearance and saddling the manufacturer with consequences thereof is completely uncalled for. This is more so when receipt of raw material, capability to manufacture and clearance of goods have not been doubted upon. As the department has not been able to establish the alleged clandestine movement of the finished goods and dispute the duty paid on the impugned goods, that are a subject matter of the present appeal, there can be no case for re-demanding the same along with interest. To hold such serious charges of ....