2014 (4) TMI 46

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..... at the end of buyer also supported the Revenue’s case. The credit memos in the name of the appellants clearly reveal that they have received the payment of clandestinely removed goods from the buyers. As such, I find that there is sufficient material on record, corroborating each and every act, to uphold the finding of clandestine removal and consequent confirmation of demand - appellant have reco .....

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..... clandestine removal. 2. It is seen after hearing both sides that the appellants is engaged in the manufacture of construction equipment like lift, hoist, crane, winch etc. Their factory was visited by officers on 19.3.07 and it was found that two cranes loaded with winch machines were standing at a distance from the factory gate. The same were seized by the officers on the reasonable belief tha .....

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..... ginal adjudicating authorities. The said order was upheld by Commissioner (Appeals). Hence, the present appeal. 5. Ongoing through the order of Commissioner (Appeals), I find that finding stand arrived at on the ground of clearance of two winches machines found outside the factory gate, statement of Managing Director read with recovery of credit notes. The appellate authority has observed that M .....

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..... made by the said buyers and it was found that they have received the material from the appellant. In support of the above, M/s. Nagarjuna Construction Co. had placed on record Xerox copy of ledger account, purchase orders and delivery challans pertaining to the appellant. Inasmuch as only Xerox copy of the same were procured from M/s. Nagarjuna Construction and there was no inquiry / investigation .....

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..... estine removal and consequent confirmation of demand. 8. Further the demand of Rs.70,435/- stand confirmed on the ground that the appellant have recovered more duty from their buyer and have paid less to the exchequer. The above finding are based on the invoices issued by the appellants. The said allegation was also not disputed by the appellant and as such, I find that the confirmation of deman .....

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