2008 (8) TMI 624 - AT - Central Excise

Summary

Issues:
1. Upholding charge of clandestine removal against the appellants for utilizing unaccounted packing materials.
2. Interrelation between the cases of the present matter and M/s. Crompton Industries.

Analysis:
1. The judgment upholds the charge of clandestine removal against the appellants for using corrugated boxes received from M/s. Crompton Industries to pack unaccounted tiles and clear them without paying duty. The Director's and authorized representative's statements were found incriminating. The decision was based on the appellants' actions of utilizing the packing materials for unaccounted goods, leading to the charge being upheld.

2. The judgment addresses the interrelation between the present case and the pending matter against M/s. Crompton Industries. It was noted that both cases are interconnected as the appellants' use of packing materials from Crompton Industries was a crucial aspect. The judgment emphasizes the need for a collective decision to avoid conflicting outcomes. Therefore, the impugned order was set aside, and the matter was remanded to the Joint Commissioner for a consolidated decision. This step aimed to ensure coherence in the adjudication process and prevent disparate rulings that could impact each other's outcomes. The appeals were allowed for remand to facilitate a comprehensive and unified decision-making process.