9911796707
TMI Blog2017 (7) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... n that case, there shall be a case of open and shut but in this case only duty involved of ₹ 42243/- has been established that the appellant had cleared the said goods on the basis of challans of the job worker and after processing without any invoices, the demand of ₹ 42,243/- alongwith interest is confirmed and penalty equal to that is also imposed - demand of ₹ 42,243/- is confirmed along with interest and equivalent amount of penalty is also imposed. For the remaining demand, it shows that the investigation has done half heartedly without bringing concrete evidence of clandestine removal of goods. Therefore, the demand is not sustainable. With regard to the statement recorded from M/s Chawla Auto Agency, although ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job worker namely Shri. Avinash. After receiving the goods from Shri Avinash, the goods were further processed and packed in polythene bag and thereafter, in cartons and sold as finished goods. The appellant has not maintaining any record for sending the goods to job worker and receiving back and doing some further process thereon. An investigation was conducted at the end of the appellants, it was alleged that the appellant is engaged in the activity of clandestine removal of goods. During the course of investigation, various statements of appellants were recorded, moreover, some of the buyer's statements were also recorded. One of the buyer namely, M/s Chawla Auto Agency has made the categorically statement that they have received th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy has admitted that they have received the goods without cover of invoices but the appellants in their statement with regard to M/s Chawla Auto Agency has categorically stated that they have not sold any goods to M/s Chawla Auto Agency without cover of invoice of Central Excise Duty, moreover, M/s Chawla Auto Agency has not been made party to the show cause notice. In that circumstances, the charge of clandestine removal the goods to M/s Chawla Auto Agency is not sustainable. For the demand of ₹ 42,243/-, the Ld. Counsel fairly admits the said liability to avoid litigation. 4. On the other hand, the Ld. AR opposed the contention of the Ld. Counsel and submits that it is clear cut case of clandestine removal of goods. It is admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proved that all the goods received from the job worker back and after process the same has been cleared without payment of duty. In that case, there shall be a case of open and shut but in this case only duty involved of ₹ 42243/- has been established that the appellant had cleared the said goods on the basis of challans of the job worker and after processing without any invoices, the demand of ₹ 42,243/- alongwith interest is confirmed and penalty equal to that is also imposed as the same has been admitted by the Ld. Counsel for the appellants to avoid litigation. 7. For the remaining demand, the case of the Revenue is that the goods were not received from Shri. Avinash after job work. If that case of the Revenue that the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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