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TMI Blog2013 (11) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... , could be ascertained at the time of disposal of the Appeals, after considering the evidence on record - Prima facie the Applicants could not able to show that it is a case of no evidence - the claims and counter claims rest on the evidences adduced by both sides, which require detail analysis and could be possible at the time of the disposal of the Appeal - applicant directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - APPEAL NOs.E/A/696-698/2011 - ORDER NO.S0/71113-71115/13 - Dated:- 10-9-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant : SHRI S.P.SIDDHANTA, CONSULTANT For the Respondent : SHRI S.CHAKRABORTY,A.R.(ASSTT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Mishra at G-2, Laxmi Apartment, Sakchi, Jamshedpur, Jharkhand, it has been assumed that the said premises had been used by M/s GIPL. However, it is his submission that neither Shri Mishra was an employee of the Applicant Firm nor the said premises, namely, G-2, Laxmi Apartment, was the office of M/s GIPL. In support of his contention that Shri Mishra was not an employee of the Applicant Firm, the ld. Consultant has placed reliance on the report of Labour Officer as well as the Muster Roll of all employees maintained M/s GIPL. 3.1 It is his submission that on the visit of the factory by the Central Excise Officers on 26.03.08, no excess/shortage in the stock of either raw materials or finished goods, was noticed, which indicates that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at para 4.8 of the impugned Order. Also, he has referred to the letter issued by the owner of the Laxmi Apartment mentioned by the ld. Adjudicating Authority at para 4.20 of the impugned Order, whereby it was established that the said Laxmi Apartment was in fact used as the Office of M/s GIPL during the relevant time. Rebutting the claim of the M/s GIPL that the retrieved data contained in the pen-drive recovered from the possession of Shri Mishra, do not relate to M/s GIPL, the ld. AR has submitted that on a comparison of the data of sale and purchase of goods retrieved from the pen-drive and the same data physically maintained by their factory at Mayurbhanj, Orissa, lot of similarities had been noticed. Further, he has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared clandestinely, without payment of duty, ingots weighing around 7975.800 MT from their factory at Odisha. It is the case of the Revenue that on the basis of data retrieved from the pen-drive maintained by one Shri Rajesh Mishra, at their Office at Jamshedpur, supported by other corroborative evidences, namely, Registers maintained manually at their factory showing manufacture and sale of ingots; statement of Shri Mishra, statement of the Director, Shri Tarachand Agarwal; and recovery of parallel invoices from the factory - it is clearly established that actual sale and purchase of raw materials/finished goods reflected in the statutory records, were not correct, but suppressed. The difference in the quantities between the statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the Applicants during the course of arguments has submitted that the total quantity of alleged manufacture and clearance of goods arrived at on the basis of comparison of the data maintained in the private records and statutory records, were not correct. However, we are of the view that the exact quantity of goods alleged to have been removed, could be ascertained at the time of disposal of the Appeals, after considering the evidence on record. Prima facie, thus, the Applicants could not able to show that it is a case of no evidence. On the other hand, it is apparently clear that the claims and counter claims rest on the evidences adduced by both sides, which require detail analysis and could be possible at the time of the disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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