TaxTMI 
TaxTMI 
2026 (9) TMI 736
X X X X Extracts X X X X
X X X X Extracts X X X X
....urt in several other cases including case of G Tech 2016 (339) ELT 209 (P&H). By following above categorical pronouncement of the Hon'ble High Court, we are of the view that the impugned order merits to be set aside and remanded to original adjudicating authority for complying with the mandate of Section 9D of the Central Excise Act before passing orders in de novo proceedings. 16. At the time of passing orders in the denovo he will also keep in view the observations made in respect of the various evidences used by Revenue for making the demand. Additional evidence may be admitted as per law." 3. The facts of the case are that the appellant was engaged in manufacturing of Evaporating Air Coolers falling under sub heading 84796000 of the First Schedule of Central Excise Act, 1985. On 26.03.2010 a search was conducted at the various premises relating to the appellant as well as residents of their proprietor Shir A.K. Chaudhary, the visiting officers found the stock of evaporating coolers found in factory and godowns premises. The documents believed to be incriminating were also seized. A panchnama was drawn of seized documents thereafter, various statements recorded on th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e learned respondent Commissioner despite request by the appellant and directions by learned Commissioner. Hence, the confirmation of demand on the basis of the said document which has not been produced by the department in the present adjudication proceedings is ex facie perverse. The said Neel Gagan Ledger and other documents referred in the impugned order and in original quantification of duty demand were purportedly recovered from appellant's premises i.e. Flat No. 326 and 305 J Apartment, Plot No. 35, Sector-9, Rohini, Delhi under Panchnama dated 26.03.2010, however, during the course of adjudication Smt. Shanti Chaudhry in whose presence the search was conducted on 26.03.2010 and panch of witnesses Shri K.K. Grover in their respective deposition before the learned Adjudicating Authority on 06.09.2024, 07.01.2025 and 16.09.2025 have categorically stated that no such document was recovered during the search. Even the seizing officer Shri Ashwin Kumar, Superintendent who had prepared the panchnama in his deposition and cross-examination could not prove the recovery of documents or produced the seized documents before the learned Adjudicating Authority. Therefore, it is his submi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....39) ELT 209 (P&H) 8. In view of this, it is prayed that impugned order be set aside. 9. On the other hand, learned DR supported the impugned order and drew our attention to his written submissions to show that there were physical evidence available of the goods and vehicle seized on the day of investigation. Further, the documentary evidence were private records recovered during the course of investigation. He further submitted that the documents were co-related with the statutory documents maintained by the appellant and there were differences between them, therefore, it was the clinching evidence to show the clearances made by the appellant without payment of duty. Further, he relied on the appellant's statement recorded during the course of investigation to show. Shri A.K. Chaudhary himself has admitted the clearances of goods clandestinely, therefore, the impugned demand are to be affirmed. In view of this, it is prayed that impugned order be affirmed. 10. Heard the parties considered the submissions. 11. On going through the documents placed before us and various arguments made by both the sides, we find the backbone of the case is the Panchnama drawn during the co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....,091.83/- Rs. 4,21,458/- Year 2009-10 Value of Coolers seized in Godown discussed in Para 64 supra) Clearance Value on the basis of Neelgagan Ledger Clearance Value on the basis of GR's Clearance Value on the basis of Invoices Clearance Value of Dispatch from Deep Vihar Clearance Value on Katchi Parchi Excess Cash received in Book No. 1 Amount Received from Buyers not mentioned in Book No. 2 Total Less SSI Exemption Cum-Duty Price Assessable Value CENVAT @8% Education Cess @2% Sec. & Higher Edu. Cess @1% Total Duty Rs.2,96,06,000/- (remitted as Rs. 6,01,09,550/- Rs.1,18,650/- Rs.9,42,810/- Rs.2,98,47,800/- Rs.7,45,550/- Rs. 94,63,527/- Rs. 32,54,075/- Rs.10,44,81,962/- Rs.1,50,00,000/- Rs. 8,94,81,962/- Rs. 8,26,69,958/- Rs. 66,13,597/- Rs. 1,32,272/- Rs. 66,136/- Rs. 68,12,005/- 17. In the said table, the clearances for the year 2008-09, the clearances value are only basis on Neel Gagan Ledger is 1,94,46,550/. The said Neel Gagan Ledger is not reliable document, therefore, the said clearance value if deducted, the whole of the turnover of the appellant c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eir personal search which was declined politely by Ms. Shanti Chaudhary. Then the premises was searched and several documents found related to the enquiry were recovered and resumed as per Annex. - A to this Panchnama. The search proceedings lasted till 1330 hrs and the whole operation was conducted in a proper and peaceful manner without causing any sort of damage to the property. No harm was caused to any person or their feelings during the search operation. The lady officer remained present during the course of search. The officers once again presented themselves for their presonal search which was again declined politely by Ms. Shanti Chaudhary. The Panchnama was drawn by the central excise officer on the laptop they were carrying with them and the print outs were taken from the printer available in the premises. The Panchnama was read over to us in vernaculars and we after completely understanding its content put our dated signatures on it in token of it being drawn correctly. 19mg +su Kim 27/0110 Drawn by me Ascary 20/3/2010 Aseem Kumar Insp.(A.E.) Received copy along with Gunexcuse 26/3/10 4 26/3/1 1 26/3/10 fre 10 4 Annexure -A to the panchn....