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TMI Blog2014 (11) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... tements. When the adjudicating authority and two appellate authorities found that there was enough evidence of clandestine removal of goods, in our opinion, the appeal does not give rise to any question of law. Question of additional consumption of electricity and procurement of raw material was raised before the lower authorities or that it could have been raised for the first time before the Tribunal. However, such question was not germane at all. When there was overwhelming evidence of unretracted unequivocal confessional statements, mere failure on the part of the Excise authorities to produce additional evidence of extra consumption of electricity or source of procurement of raw material would pale into insignificance. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellant opposing the proposals. The adjudicating authority partially confirmed the duty with penalty and interest giving benefit of cum-duty element of the goods cleared without payment of duty. The appeal of the appellant was dismissed by the appellate authority upon which the appellant approached the Tribunal. The Tribunal also dismissed the appeal concentrating mainly on the unretracted statements of the employee and the Director of the Company and contents of such statements. In the concluding portion of the judgment, the Tribunal recorded the contention of the representative of the appellant that there was no evidence of extra consumption of electricity and procurement of raw materials. Such contention, however, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany who admitted that he was the dispatch supervisor. He would load the manufactured goods for dispatch. As per the kachha note details of which he would note down in his small diary. Once the diary is exhausted, he would hand over the same to the Director of the Company Shri Nileshbhai Thakkar. He was shown two diaries of such description and agreed that the same were such diaries. He admitted that the goods shown to have been dispatched in the said diaries were actually so dispatched. In his statement dated 13.12.2009, Shri Nilesh Thakkar, Director of the Company admitted that he was engaged in the day to day functioning of the Company. He was also shown such two spiral diaries which contained his signatures. He admitted that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority and two appellate authorities found that there was enough evidence of clandestine removal of goods, in our opinion, the appeal does not give rise to any question of law. We are prepared to accept the appellant s contention that the question of additional consumption of electricity and procurement of raw material was raised before the lower authorities or that it could have been raised for the first time before the Tribunal. However, such question was not germane at all. When there was overwhelming evidence of unretracted unequivocal confessional statements, mere failure on the part of the Excise authorities to produce additional evidence of extra consumption of electricity or source of procurement of raw material would pale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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