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TMI Blog2011 (2) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged or rebutted the finding of the lower authorities. They have simply written that 32 chits were meant for clearance of coal ash. In the absence of any rebuttal to the above finding of the lower authorities and on the face of acceptance of clandestine removal pertaining to 27 chits no justifiable reason to interfere in the above findings of lower authorities in respect of 35 chits. Similarly, in respect of 4 chits, claiming to be clearance of old machinery Machinery are covered under the definition of capital goods which are required to be duly accounted for and required to be cleared on payment/reversal of appropriate credit/duty or for job work/repairs as per procedure prescribed. Here, as find neither the assessee provided an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 26 of Central Excise Rules, 2002. 2. After hearing both sides duly represented by Shri K.I. Vyas, learned Advocate appearing for the appellants and Shri S.K. Mall, learned SDR appearing for the Revenue, I find that M/s Super Delux Mills (P) Ltd are engaged in manufacture M.G. Kraft Paper falling under Chapter Heading 4804.90 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 25.11.00, who conducted various checks and verifications. As a result, one big size Khaki colour printed envelope containing 650 weighment slips was recovered from the drawer of the cupboard. The said slips contained Date, Vehicle Number, Gross Weight, Tare Weight, Net Weight etc and was signed by a person who has veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise invoices for the same. He also discussed the appellant s plea that 35 chits were meant for clearance of coal ash and as such should not be taken into account for confirmation of demand of duty by treating the clearances as that of final product. By not accepting the above stand, he confirmed the demand and imposed penalty as indicated above, which order further stand confirmed by the Commissioner (Appeals). Hence, the present appeal. 6. Shri K.I. Vyas, learned advocate appearing for the appellants is not disputing confirmation of demand of duty based upon the recovery of weighment slips, read with the statements of various persons recovered during investigation. However, he submits that out of these chits, 35 chits were for remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the submissions made by both sides, I find that the learned advocate appearing for the manufacturing unit is not disputing the findings of clandestine clearance arrived at by the lower authorities and confirmation of demand of duty based upon 27 chits recovered during the course of visit of the officers. His only contention is that balance 35 chits were showing particulars of coal ash removed by them. They have produced the bills and invoices showing removal of the same, which stand rejected by the Commissioner (Appeals), on the ground that the same were not produced at the time of visit of the officers. 9. I find that the Jt. Commissioner, while discussing the above plea of the appellant, has given the detailed findings, which for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by the assessee are tallied with the details of chits recovered by the department. Further, I find some of the chits are showing goods in rolls, which cannot be coal ash as coal ash cannot be measured in rolls. Therefore, I find that contention of the assessee regarding clearance of coal ash under the cover of 35 chits as detailed in annexure to the reply dt.28.12.07 appears to be fabricated and after-thought by the assessee. Further, I find that the assessee has not produced any details like payment receipts against so-called scrap bills, payments made to the transporter regarding removal of so-called coal ash. They have failed to produce any concrete evidence regarding coal ash in the form of payments received by them, accounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of any rebuttal to the above finding of the lower authorities and on the face of acceptance of clandestine removal pertaining to 27 chits, I find no justifiable reason to interfere in the above findings of lower authorities in respect of 35 chits. Similarly, in respect of 4 chits, claiming to be clearance of old machinery, I find that Jt. Commissioner has observed as under: (e) Regarding 4 chits involving 6000 kgs and Central Excise duty of Rs.11,892/- and Cess of Rs.97/-, I find that the assessee has contended that they have removed machinery. Machinery are covered under the definition of capital goods which are required to be duly accounted for and required to be cleared on payment/reversal of appropriate credit/duty or for job work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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