2017 (2) TMI 436 - AT - Central Excise

Clearance of Vanaspati, both branded and unbranded, after introduction of levy of duty with effect from 01.3.2003 - after imposition of levy with effect from 01.3.2003, the appellant had cleared branded Vanaspati in the guise of unbranded one, which attracted nil rate of duty. Held that - the panchanamas, statements by the appellant are illegible and some of the statements are in vernacular language(Gujarati) and not translated ones leading to difficulty in considering the grounds raised in assailing the impugned order - Since the matter is of 2006, we do not see any reason to keep the appeal pending. In the circumstances, we do not find any alternative, but to dismiss the appeal as non-maintainable.

Summary

Issues involved:
Appeal against Order-in-Original related to clearance of Vanaspati post-duty levy introduction.

Analysis:
The appeal was filed against Order-in-Original No. 29/Commr/2005 by the Commissioner of Central Excise, Ahmedabad III. The issue revolved around the clearance of Vanaspati, both branded and unbranded, following the imposition of duty from 01.3.2003. The Department alleged that the appellant cleared branded Vanaspati as unbranded to evade duty, supported by statements of customers and transporters. The appellant argued that most customers claimed to have purchased unbranded goods attracting nil duty, but later denied it in affidavits. However, the records, including statements and panchanamas, were found illegible and in vernacular language, hindering a proper assessment of the grounds raised. The Revenue emphasized the need to scrutinize all relevant documents, which were also deemed unreadable. Despite the case being from 2006, the Tribunal found no grounds to maintain the appeal due to the lack of readable evidence. The appellant was granted the opportunity to revive the appeal by submitting legible copies of documents within a reasonable timeframe.

The judgment, delivered by Dr. D.M. Misra, dismissed the appeal due to non-maintainability. The Tribunal highlighted the importance of clear and readable evidence in such cases, emphasizing the need for legible documents, translated statements, transporter challans, and invoices for a proper assessment. The appellant was given the chance to rectify the issue by submitting readable copies of the required documents within a specified timeframe. This case underscores the significance of maintaining proper documentation and presenting clear evidence to support claims in legal proceedings, ensuring a fair and transparent adjudication process.