9911796707
TMI Blog2000 (11) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ne manufacture and removal of the biscuits during the period April, 1992 to March, 1993. The above allegation was based on the facts that comparison of the sales invoices of the appellant company with the gate passes issued by them showed that there were no duty paying documents in respect of 15,543 tins of biscuits. It was also further noticed that in some cases the original invoice numbers have been erased with white ink and new numbers have been allotted to the respective invoices. The show cause notice further observed that against rectified invoices there were no gate passes, although such invoices bear the signatures of their consignees in the customers copy as token of having actually received the invoiced quantity of the goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory could not supply biscuits as per the invoices. However, to maintain serial number of invoices for the purposes of sales tax purposes invoice numbers were altered. They have also submitted that all such invoices were being entered in the primary despatch register and as such there could be no motive to suppress the production and clearance. We do not find much force in the above plea of the appellant. Admittedly the Revenue authorities, on verification have found invoices relatable to 15,543 number of tins without any corresponding gate passes. The appellants plea about the strike in their factory and about clearance of 3280 tins of biscuits under five gate passes before the strike is not admissible inasmuch as it is not understood as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the customers copy as a token of actual receipt of the quantity. As such we fully agree with the findings of the adjudicating authority that the appellants have not been able to rebut the factum of issuance of invoices without corresponding gate passes, effectively. Once the Revenue has made its case on the basis of the said invoices, the initial onus placed upon the Revenue gets discharged and it was now for the appellant to prove beyond doubt that the sales invoices so issued by them to its various customers were all against the gate passes, which they have failed miserably. Accordingly, we do not find any reasons to interfere in the findings of the adjudicating authority as regards the confirmation of demand of duty of Rs. 1, 93, 245 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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