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TMI Blog2016 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... (M/s JYL) were engaged in the manufacturing automobile parts. On the basis of intelligence, premises of JYL were searched on 12.8.1999 and M/s Shri Vinayak Trading Co. Pvt. Ltd. (M/s SVTC) on the charge that M/s JYL is engaged in the large scale of clandestine removal of goods and suppression of production. Show cause notice were issued to all the respondents on the allegation that M/s JYL is engaged in the manufacturing of clandestine removal of goods and selling them through M/s SVTC. The evidences to allege the same are statements of Shri S.K. Dev, (General Manager) of M/s SVTC during the course of investigation and the agreement between M/s JYL and SVTC. Show cause notices were adjudicated and the adjudicating authority confirmed the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also alleged that M/s SVTC were selling auto parts of M/s JYL exclusively. He further submitted that as M/s SVTC is the sole selling the auto parts of M/s JYL and the same JYL has shown clearance to M/s SVTC is very less quantity in their books of account where SVTC cleared huge quantity of auto parts, therefore, the said evidence is the crucial evidence from where M/s SVTC procured the goods. On the other hand ID. Counsel for the respondents supported the impugned order. 4. Heard the parties and perused the records. On perusal of the records and considering the arguments advanced by both sides we find that in this case, the case has been made on the presumption that M/s SVTC is exclusively dealing with the goods manufactured by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; 17. The appellants have contended that there is no basis whatsoever on the above finding that there has been clandestine removal of goods by JYL to SVTC and there is no evidence produced by the Department to show that there has been clandestine removal of the goods by the department to show clandestine removal of the goods and merely because there have been some excess sales by SVTC (Which also has been explained by SVTC in their appeal) cannot be a ground to come to a conclusion that there has been clandestine removal of goods by JYL. 18. As regards the plea of SVTC that there has been no excess sales and in fact the sales made by them are duly accounted as they had purchases the goods from other dealers and they had gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Further on perusal of statement dated 12.08.99 of Sh. Dev, Manager of SVTC and statement dated 10.1.2001, it has been stated that SVTC were dealing with the goods of JYL. It would be wrong to conclude that SVTC were only dealing with goods of brand of JYL alone especially when SVTC have produced the evidence to show that they were purchasing the goods from other dealers also and were selling the same in the replacement market as well. There is no rebuttal to this evidence produced by the SVTC and therefore, this is very crucial evidence and cannot be ignored. 21. During the year 1998-99, SVTC had purchased 3306 piece of lock sets, steering locks from various sources and a quantity of 200 Nos. were purchases from JYL. 1986 Nos w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other dealers. SVTC have also produced the invoices, purchased the invoices, purchase registers and the balance sheets and ledger accounts which show the fact and establish these sales beyond doubt that SVTC have purchased goods from the other dealers and this fact has also been supported by the statements of the various dealers who have confirmed that they have sold the goods to SVTC. Therefore, this contention of SVTC deserves to be accepted. 21. During the year 1998-99 M/s A.P. Motors had purchased automobile parts of about Rs. 30.07 lakhs from M/s Rohan Motors Ltd. and out of this, goods worth about 22.11 lakhs were sold to SVTC. This also supports the contention of the SVTC that they were purchasing the goods from other dealers as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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