9911796707
TMI Blog2014 (6) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... e evader. Investigation found out following material suggesting the case of evasion:- 14. During the course of visit to the Notice factory, certain records/documents/computer Pen drive laptop/ also withdraw by the officer these revealed were scrutinized which related as under: (i) Examination of the file No. A/1-1 containing truck movement cum dispatch advice reveals that in a few cases the vehicle no., quantity of goods, party name (consignee) mentioned in the dispatch advices do not tally with the similar details mentioned in the invoices for example, dispatch advice (page No. 723) is in the name of M/s Jagdamba Sponge, Raigarh for a quantity of 31.470 MT by vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party differs. In a few more cases the quantity differs. The foregoing facts go on to prove that the noticee is certainly issuing parallel invoices to evade duty. This contention is further strengthened by the fact that there have been mentions of a single invoice against two/three removals. For example, the noticee has written in the register to have cleared sponge iron under cover of invoices no. 1362/1363 three times (page 21 Sr. No. = dated 27.07.2005, Sr. No. 1&3 dated 28.07.2005 and Sr. No. 05 dated 29.07.05) on three different dates. Similarly invoices no. 1307, 1209, 1311, 1314, 1315, 1316, 1364 and 1365 have been mentioned twice. In yet another case (page no. 7, Sr. 3&4 dated 18.08.05) the noticee has completed the register by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponge iron. In all he above cases neither there is mention of the name of the consignee nor the quantity of material removed. However, these are certainly evidence indicative of the fact that the noticee is evading Central Excise duty by removing goods clandestinely. 15. Data from the computers/Thumb Drives/ Laptop were retrieved under Panchnama dated 10.09.05, dated 18.10.05 and 30.12.05 under the provisions of Section 36B of the Central Excise Act, 1944. Examination /Cross verification of the computerized documents retrieved from the computer of Engineering Section of the SID, documents retrieved from the thumb drive seized from the possession of Shri Anand Twan, Production Incharge of SID and also the documents retrieved from the thumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation made its story of evasion believable bringing out the manner of causing evasion backed by cogent evidence depicted as aforesaid. The electronic record (computer data) proved the modus operandi of the respondent. Fabrication of the records proved evasion of excise duty. This is vividly clear from para 15 of the adjudication order. When the deficiency of stock was found by investigation and that remained unexplained, that is enough to make allegation of unaccounted removal of such goods. No evidence was there to show reason of evacuation of stock. Hon'ble High Court of Madras in the case of Alagappa Cement Pvt. Ltd. vs. CEGAT reported in 2010 (260) ELT 511 (Mad.) held that non-existence of stock is sufficient ground to hold clandest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thered by investigation is cogent and credential. That self speaks the modus operandi followed. 8. Ld. Commissioner (Appeals) was guided by misplaced sympathy in terms of para 10 of his order to hold that there was no flow back of the fund out of realisation of the alleged goods. It is not necessary for Revenue to prove the disposal of extinct goods when it questioned non-existence thereof on the date of visit. Non-existence of the goods at the time of physical verification is goods ground to charge clandestine removal thereof following the ratio laid down in Alagappa Cement Case (Supra). When there are overwhelming evidence of non-existence of the goods, sanctioning of evasion shall be a bonus to evader which can be said following the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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