9911796707
TMI Blog2017 (10) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ome other Bill Traders' invoices without payment of Central Excise Duty. During investigation, the appellants made payments of Rs. 2,50,000/- under protest. On the culmination of the investigation, a show-cause notice No.30/98, dated 09.07.1998 was issued on the appellant, demanding Central Excise duty of Rs. 16,89,785/-, along with applicable interest besides proposing penalties and confiscation of land, building, plant and machinery. 2. After adjudication, original authority confirmed the demand, interest and imposed penalties, besides imposing redemption fine in lieu of confiscation of goods. The appellant had approached Hon'ble High Court on the intimating of recovery proceedings and thereafter, filed appeal before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds correct. That only for this reason, the officers could not find discrepancy is stock position of finished goods and raw materials. The partners have given voluntary statements admitting the activity of clandestine manufacture and clearance. Further, the power consumption has gone up or remained the same during 1994-95 and 1995-96, but the production has gone down drastically which proves clandestine clearance of goods. In addition, that respondent has taken an approach of non-cooperation with the adjudicating authority in order to delay the process and repeatedly insisting on copies of documents. All this would establish the demand raised to be proper. 4. None appeared on behalf of respondent, though notice was issued. The appeal is tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be the basis for allegation of clandestine clearance. The Commissioner (Appeals) has summed up the evidence available in case in para 5.14, which is worth reproducing as under:- (i) The stock of finished goods was not found in excess; (ii) No discrepancy in the stock of raw material was detected at the time of the visit of the Officers of DGAE; (iii) On the sole basis of the spurt in electricity consumption during 1994-95 and 1995-96 in the absence of any other tangible evidences relating to raw material purchase, production, clearance etc., the appellant cannot be held to have indulged in clandestine manufacture and clearances as held by the Courts in innumerable case laws; (iv) The case pertains to the period Aug. '94 to Aug. &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
