9911796707
TMI Blog2017 (9) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005. 2. The brief facts of the case are that the main appellant - M/s Elpar Electronics Pvt. Ltd. (in short EEPL) is engaged in the manufacture of electronic appliances viz. ceiling fans, geysers and exhaust fans availing SSI exemption, they are registered with the department on 11.10.2007. An investigation was conducted at the factory premises and residence and one M/s Vandana Enterprises. During the course of investigation, some goods were lying in the factory of M/s EEPL having value of Rs. 10,76,721/- the said goods were seized to be confiscated on the ground that the same were not recorded in their statutory records maintained. During the course of investigation, Indian currency amounting to Rs. 3.75 lakhs was found in the bedroom of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Marketing Pvt. Ltd. even otherwise cannot have any connection with the appellants. He also submits that kucha slips recovered from M/s Kalka Marketing Pvt. Lrd. even otherwise cannot be considered the removal of goods from the factory of the appellants as no evidence has been brought on record for removal thereof. He further submits that list of relied upon documents does not impute any evidence which would establish the appellant had procured any raw material in clandestine manner for manufacture of stocks for the goods bearing in kucha slips recovered from M/s Kalka Marketing Pvt. Ltd. He further submits that documents recovered from the residential premises from the Director of EEPL is not relevant, as the same has not been relied upon d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ish Kumar Setia being an old man was not working, therefore, penalty is not imposable on him. Further, he submis that the penalty imposed on Shri Harish Kumar Setia, Director is also not imposable. As the goods were lying inside the factory and there is nothing on record to show that he had no reason to plead any goods being liable for confiscation. In these terms, his prayer is that the impugned order is to be set aside. He further submits that the statement of co-notice cannot be taken an evidence in the light of decision of Hon'ble Punjab & Haryana High Court in the case of Assistant Collector, Customs Vs. Amrik Singh - 2014 (309) ELT 170 (P&H). 6. On the other hand, ld. AR reiterated the findings given in the impugned order and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Gulshan Madan of M/s Kalka Marketing Pvt. Ltd. who states that they are procuring the goods from M/s EEPL without payment of duty. The kucha slips are also placed on record on the basis of kucha slips it is not coming out what is the goods mentioned in those kucha slips whether they are "Elpar" brand or not. Moreover, the price was in kucah slips would indicate that the price of 25 litre geyser is Rs. 3100/- whereas the appellant has cleared the said geyser @ Rs. 1650/- under Central Excise invoices. There is no allegation of under valuation against the appellant which clearly shows that the appellant has cleared those goods on payment of duty to their dealers and dealers are clearing the such goods to M/s Kalka Enterprises Pvt. Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufactured clandestinely and cleared thereof. No statement of the workers or any staff of the appellant has been recorded. The statement of Shri Harish Setia, Director is exculpatory. Therefore, no adverse inference can be drawn on the basis the kucha slips recovered from M/s Kalka Marketing Pvt. Ltd. There is no evidence on record how the goods were removed from the factory of the appellant. Moreover, the statement of M/s Vandana Enterprises is on record to show that they have cleared the goods to M/s Kalka Marketing Pvt. Ltd. and the said statements were also retracted. It is also a fact on record that M/s Kalka Marketing Pvt. Ltd. is a trader and Vandana Enteprises are also a trader. It is also a fact on record that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be relied upon against the appellant. 10. In view of the above discussion, the charge of clandestine removal of goods is not sustainable. Consequently, the demands on account of clandestine removal of goods is not sustainable. Consequently, penalty imposed on the appellants towards the allegation of clandestine removal of goods are not sustainable. 11. With regard to the confiscation of the Indian currency, I find that no documents has been placed on record that the said Indian currency is the sale proceeds of clandestine manufacture and removal of goods, therefore, the Indian currency recovered from the premises of Shri Ish Kumar is not liable for confiscation, the same is directed to the released on the appellant Shri Ish Kumar. 12. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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