9911796707
TMI Blog2017 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... The receipt of clandestinely cleared goods have also been corroborated by the recipient through various statements. The quantification of the duty demand have also been made only on the basis of private records maintained by the assessee himself. From the evidences unearthed in the present case, it is possible to arrive at the conclusion that clandestine clearances have been done by the appellant. The documents unearthed also leads to the determination of quantum of such clandestine clearance. MODVAT/CENVAT credit - input - EVA - Synthetic Resin - Held that: - by way of chemical test of the samples of the final product, it was established by Department that both EVA & Synthetic Resin, were absent in the final product. The above facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s demanded for the period from 01.04.1997 to 15.12.2000 for the goods clandestinely removed. Modvat Credit amounting to ₹ 9,03,402/- was also ordered to be recovered for availing the same wrongly. Penalties were also imposed on the appellant as well as Shri Ramesh Kejriwal, Partner under various Sections of the Central Excise Act Rules. Aggrieved by the impugned order, the present appeal has been filed. 3. With the above background, we have hearing Shri B. N. Chattopadhyay, ld.Consultant for the appellant and Shri A. Roy, ld.D.R. for the Revenue. 4. The ld.Counsel for the appellant, submitted that the impugned order has been passed without giving to the appellant copies of the relevant seized records. The details of calculatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued only in respect of some of the challans while in other cases, no invoices were issued and no duty was paid. It is further observed that the entire quantity of production was recorded in Private Production Khata , however, only a part of the same was found recorded in the statutory record RG-1. Two loose sheets were recovered from the residential premises of Shri Ramesh Kejriwal, which gave in detail the transactions for certain parties. The receipt of clandestinely cleared goods was confirmed by various recipients in their statements to the Department. 7. The appellant was found to have maintained private register i.e. F.I.Register in their Head Office, financial yearwise. In this Register, the details of the goods supplied to v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t only as a last resort in a losing case. 8. The allegations of clandestine clearance have been supported by the records un-earthed by the departmental officers during investigation. The receipt of clandestinely cleared goods have also been corroborated by the recipient through various statements. The quantification of the duty demand have also been made only on the basis of private records maintained by the assessee himself. Hence, we find no infirmity in the impugned order. 9. The impugned order has also ordered for disallowance of modvat credit amounting to about ₹ 9.00 lakhs. The appellant has availed modvat credit on (i) EVA, (ii) Synthetic Resin, claimed to have been utilized in the manufacture of their final product. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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