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TMI Blog2017 (9) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... f plastic sheets out of the said "fillers". 1.1 Factory of KPI was visited by Central Excise officers and certain records were seized from their premises, One ledger under the name of M/s. Premium Poly Links (hereinafter referred to as 'PPL') along with certain other documents were also seized from the premises of KPI, showing supply of "fillers" to them. On the basis of the same, Revenue entertained a view that non-duty paid "fillers" were supplied by the present appellant M/s. Premium Poly Links and the entries made in the ledger under the name of M/s. Premium Poly Links relates to the present appellant. Accordingly, as a follow-up action, their premises was also visited but no discrepancy were found and no incr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the entire demand of the Revenue is based upon a ledger recovered from the sister Unit i.e., third party premises of KPI. In fact, the said ledger is captioned as "PPL", whereas, their company name is "PPA". As such, it is their contention that the ledger does not belong to them. Further, the description of the goods mentioned in the ledger is as C40, T10 etc., whereas, the goods manufactured by them are named as "Prima Fab 715". As such, by no stretch of imagination, the entries made in the said ledger can be related to company. 4. Learned Advocate further submitted that they are supplying "fillers" to M/s. KPL but all such transactions are reflected in their statutory records. It further stands argued that as per settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case is solely based upon the ledger recovered from KPI's premises. Admittedly, the appellant is supplying "fillers" to M/s. KPI. However, the said ledger is captioned as "Premium Poly Links", whereas, the appellant's name is "Premium Poly Alloys". Not only that, the entries in the said ledger describes the goods as C40, T10, C Bages or T Bags, whereas, the goods are being described by appellant in various invoices as "Premium Fab 715", "PS 503" etc. The lower authorities have simplicitor ignored the said plea of the appellant on the ground that KPI has stated that the said goods have been supplied by the appellant and as such the said plea of the appellant lacks merits. The Revenue has not been able to establish clandestine remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable. The amount of raw material required by the appellant for manufacture of the allegedly clandestinely removed "fillers" is to the extent of 200 tonnes. There is nothing on record to show as to how such a huge quantity of raw materials was received and used in the production of alleged clandestinely removed final product. There is no statement of any Production Manager or the labour etc., to show that such a huge quantity of the final product was manufactured by them. At the initial stage of investigation they denied having supplied such clandestine material to M/s. KPI. As such, in view of the settled position of law as recorded in the decisions mentioned above, the confirmation of demand of duty on the company cannot be upheld. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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