2017 (3) TMI 609

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..... from the factory during the time of search. If that be so, the parallel invoices so recovered would provide the basis for the extent of evasion made by the appellant - the adjudicating authority needs to examine the entire evidence given and to arrive at the total clandestine clearance figures - appeal allowed by way of remand.
Ms. Archana Wadhwa, Member (Judicial) Shri Suresh Aggarwal, Advocate for the Applicants Shri Dharam Singh, DR for the Respondent ORDER Briefly stated, M/s Grand Chemicals Works were engaged in the manufacture of excisable goods namely Phenyle bearing "Gainda" brand and were registered with Central Excise. On 10.11.2009, a Truck TATA-407 bearing Registration No. DL IL D 3982 carrying 126 Card Board boxes conta .....

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..... ment dated 10.11.2009 admitted that they recorded a total clearance of 1.75 Crores and clearances on parallel invoices were to the tune of 1.25 Crores which were unaccounted. The department issued show cause notice dated 21.04.2010 for the seizure portion. Statement of Shri Raj Kumar Sharma, Proprietor of M/s Asha Trading Co. who used to purchase excisable goods from the appellants was recorded on 28.10.2010 who inter-alia admitted that goods were delivered sometimes with bill and sometime without bills and the ratio of purchase with and without bills had been 75:25 respectively; that if purchase with invoice is ₹ 3 lakhs per annum, then purchase without invoice would be Rs one Lakh only. Further, a file bearing S.No. 31 to the Annexu .....

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..... arma, that the purchases without invoices were in the ratio of 75:25 and by applying the same to the entire clearances was based upon assumptions and presumptions and the Revenue should have restricted the demand only to the clearances made to M/s. Asha Trading Company. 4. Revenue was in appeal on the ground that Shri O.P. Sabharwal Proprietor of the Company has admitted in his submission that as against the clearances of ₹ 1.25 crores there was no recorded clearances to the tune of ₹ 1.75 crores under the cover of Parallel invoices. As such the demand should have been confirmed in respect of ₹ 1.25 crores clearances to the extent of ₹ 10.30 lakhs. 5. The appellate authority vide his impugned order rejected the ass .....

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