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TMI Blog2010 (9) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... f Electrical Distribution Transformers (EDTs) falling under Chapter Sub-Heading No. 8504.00 of Schedule to Central Excise Tariff Act, 1985. M/s. APTRANSCO are the major buyers of EDTs manufactured by the appellants. M/s. APTRANSCO is having four distribution companies viz., CPDCL, NPDCL, SPDCL and EPDCL. Again each distribution company is having certain circles (one circle for each district). Invoices for EDTs supplied to various district stores are raised in the name of the Accounts Officer of concerned circle. Apart from supplies to M/s. APTRANSCO, the appellants are having sales to individual customers. Permission for procuring EDTs by individual customers is given by the Superintending Engineer (Operations) [SE(O)] of concerned circle a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to hear and dispose of the appeal without any further pre-deposit. The impugned order has been passed in furtherance of the judgment of the Hon ble High Court in Writ Petition No. 7184/2005. The impugned order has upheld the order-in-original and has rejected the appeal filed by the appellant. Hence, this appeal. 2. Learned Counsel appearing on behalf of the appellant would submit that the demand is not sustainable because department has failed to establish beyond doubt that the appellant had been clandestinely manufactured and cleared the transformers from their factory. It is his submission that the demand cannot be confirmed based on only a single evidence i.e. various buyers have given cheques/cash payment against the sale of transfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at length by both sides and perused the records. The issue to be decided in this case is whether the appellant has cleared 414 Nos. of transformers clandestinely. 4.1 On perusal of the records, we find that the learned Commissioner (Appeals) has recorded the following findings : I have gone through the records of the case, grounds of appeal, the written submissions and those urged at the time of personal hearing. The appellant s contention is that there is no evidence regarding excess consumption of raw material, excess consumption of electricity, deployment of labour etc. They also contended that no confessional statement from the workers or employees or MD was obtained to support the allegations made by the Department. The Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough opportunities to explain the alleged discrepancies/non-accountal of goods. But they failed to utilize the opportunity and failed to produce the evidence in their favour. The case laws relied on by the appellants are not applicable to them since there are sufficient evidences available on record to show that the appellants have cleared the goods without payment of duty with an intention to evade payment of duty. Hence, I am inclined to uphold the order of the Additional Commissioner and I order accordingly. In view of the discussions and findings as above, I pass the following order. ORDER The appeal filed by the appellants M/s. Bhavani Transformers Pvt. Ltd. is dismissed and the order passed by the Additional Commissioner is up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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