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2017 (10) TMI 1049 - CESTAT MUMBAIClandestine removal of raw material and finished goods - - Held that: - When goods were noticed by investigation as cleared clandestinely, respondent failed to explain whether clearance thereof was made paying duty. There was difference in quantity as shown on record and as physically available during inventory. Using same invoices more than once, clearances were made and that was corroborated from the seized invoice book (sr. no. 34). The materials so seized brought out oblique motive of appellant in absence of rebuttal - Shri Khimji Kataria deposed that there was no sale but invoices were prepared for adjustment. This proved existence of parallel invoices which were prepared for clandestine clearances. Hon’ble Supreme Court in the case of Union of India Versus Rajasthan Spinning & Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA] has held that duty evasion should meet penalty and such evasion should also face duty demand invoking extended period of five years. Appeal allowed - decided in favor of Revenue.
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