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TMI Blog2014 (6) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. 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 - Decided in favour of Revenue. - Appeal No.E/2281/2007-EX[SM] - FINAL ORDER NO. 51793/2014 - Dated:- 11-4-2014 - MR. D.N. PANDA, J. For the Appellant : Shri.Sanjay Jain, DR JUDGEMENT PER: D.N.PANDA; None present for the respondent. 2. Revenue submits that when physical verification resulted in shortage of 1236.240 M.T. of Sponge iron valued at Rs.1,28,56,896/- involving duty e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Raigarh respectively whereas invoices dated 1604 dated 23.08.05, 1601/1602 dated 24.08.05, 1423 dated 08.08.05 (mentioned at the back of the Despatch advice) are in the name of M/s Siddhi Vinayak, M/s Ram Steel alloys Jalna and M/s Siddhi Vinayak Alloyes P. Ltd., Jalna respectively. (ii) Dispatch Register (A/1-2 A/6 6) documents which support the contention that the noticee is evading duty by removing finished goods (clandestinely) under cover of parallel invoices. The said register contains detail like Sr. No. Date, party name (Consignee), name of the transporter, vehicle no. challan (invoice) no., vehicle in/out time, material name and quantity. In a number of cases vehicle no., in time, party name, material name have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty have been mentioned. Facts contained in the delivery orders corroborated the findings at (i) (ii) in as much as in some cases no invoices were found, in some other cases the name of the party, quantity, vehicle no. and invoice no. differs indicating removal of goods under cover of parallel invoices. (iv) File No. A/2-5 Consolidated report : recovered from the Raw Material Division of the noticee contains details like vehicle no., party name, gross weight, tare weight, net weight, material name etc. of incoming as well as outgoing materials. Examination and cross verification of the said documents vis-`-vis invoices of the relevant period reveals that the noticee have not issued Central Excise invoices against clearances of q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of Rs. 20,57,103/-and Cess Rs. 41142/- 03.09.05. 3. Ld. Commissioner (Appeals) without examining the physical examination report and also the data recovered from the computer as well as laptop simply agreed with the assessee to hold that the allegations by investigation is baseless. Revenue accordingly prayed that the adjudication order may be restored. 4. Heard Revenue and also examined the adjudication order as well as appellate order. 5. The material facts with evidence brought out by investigation as depicted in the preceding paragraphs appears to have force and truth, not being discarded by Respondent. Statements recorded brought out evidence to support the case of investigation. There was neither any hypothesis nor any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation as stated here in before lend credence to the case of Revenue demonstrating premeditated design of evasion of duty made by the respondent. It appears that the respondent had made systematic approach to cause evasion as is revealed from para 14 and 15 of the adjudication order. 7. Ld. Appellate authority has simply criticised the show cause notice in para 10 of his order expecting Revenue to discharge the burden of proof when it has already discharged the onus of proof bringing out the allegation. There is no necessity for Revenue to prove or locate the place where the clandestinely removed goods got their berth or shelter when there appears no flaw in the course and result of investigation nor there appear any legal infirmity in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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