9911796707
TMI Blog2017 (3) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... estinely removal of goods is not sustainable against the appellants - appeal allowed - decided in favor of appellant. - E/2439-2441/2006 - A/60294-60296/2017-SM[BR] - Dated:- 2-2-2017 - Mr. Ashok Jindal, Member (Judicial) Sh. Rakesh Jain, Advocate - for the appellant Sh. V.P. Gupta, AR - for the respondent ORDER Per Ashok Jindal The appellants namely M/s HGI Automotives Pvt. Ltd. (company) M/s Haryana General Industries (HGI) are in appeal against the impugned order demanding duty along with interest and imposing penalty on them and Sh. S.C. Gupta has also filed the appeal against the imposition of penalty on the charge of clandestinely removal of goods on the strength of parallel invoices/fake invoices. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooked by the Revenue on the basis of allegedly parallel/fake invoices recovered from reliable sources. The Revenue has not provided from which sources they got the said invoices. Out of 229, 221 of the invoices were signed by Sh. R. Nand Kumar (ex-employee). On the basis of the said invoices the case has been booked against the appellants for clandestine removal of goods without verifying the fact that whether the appellant having manufacturing capacity of such the huge quantity, from where the raw material was procured and to whom the goods were sold. In fact, some of the buyer's statements were also recorded which was not been relied by the authorities below. He also submitted that the appellants were also got the goods manufactured o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly prepared in his hand-writing but as these invoices bears the signature of Sh. R. Nand Kumar (ex-employee) whose the complainant in the case to implicate the appellants. This parallel invoices recovered are not reliable documents in the light of the decisions of this Tribunal in the case of Sri Rama Steels ltd (supra) observes as under: (c) Clandestine removal on the strength of the parallel invoices. During the course of the arguments this Bench also sought the source of pronouncement of these parallel invoices but Revenue has failed to produce the source of pronouncement of these parallel invoices, they produced only the photocopies and from where these photocopies has procured by Revenue has also not been proved by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been cleared by the appellants on the strength of fake/parallel invoices, therefore, the job workers are the manufacture of the goods cleared on the strength of parallel/fake invoices. In that case if any duty is to be demanded, the same was required to be demanded from the job worker being manufacturer which is not the case. No other evidence has been brought on record by the revenue. In that circumstances, I hold that the charge of clandestinely removal of goods is not sustainable against the appellants. Therefore, the impugned order deserves no merits, consequently, the same is set aside. In result, the appeals are allowed with consequential relief, if any. (Dictated and Pronounced in the open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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