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TMI Blog2017 (11) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... as found committing irregularity and under the garb of parallel set of invoice book as such issuing the fake invoices, the company was trying to evade the payment of duty. There is no error in any of the orders of the authorities below, as neither there is any irregularity in calculating the demand nor any material has been placed by the learned counsel for the appellant to substantiate his submission - appeal dismissed - decided against appellant. - Central Excise Appeal No. 47 of 2008 - - - Dated:- 2-11-2017 - Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Appellant : A. P. Mathur For the Respondent : C.S.C., Krishna Agarwal ORDER ( Per : Hon'ble Ashok Kumar, J. ) This appeal arise fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 500 meters from the unit of the appellant company. On the interrogation the truck driver has informed the anti evasion officers that the truck was loaded with 360 bags of cement and the said cement bags had been loaded at the factory premises of appellant, ACPL. When the officers of anti evasion unit has asked the driver about the documents related to the consignment, the driver has produced the 'duplicate for transporter copy' of invoice No. 242 dated 15.08.2002 which has been issued by the appellant, ACPL and a weighment slip of the same date dated 15.08.2002 (in duplicate). In the said documents the goods, namely, the cement, that is 360 bags of 50 k.g. each, total weight of which was 18 metric ton (M.T.) were consigned to on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en carried out further i.e. on 16.08.2002, at the residential premises of the director of the appellant company as well as at the office, certain documents are resumed and the statement of the director was also recorded under Section 14 of the Central Excise Act, 1944. In the statement the director has categorically accepted that the clandestine removal of cement made from the appellant company on the strength of 19 fake invoices and the director has agreed to deposit the duty due on the clearance of the cement which has been affected under the said 19 invoices which are issued from the parallel set of invoice book. The adjudicating authority after due consideration of the entire material as well as the statement of the truck driver and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority as well as the Commissioner (Appeals) were not justified in fixing the liability of duty upon the appellant company as the appellant has deposited the duty by accepting the liability of duty at the initial stage itself. Learned counsel for the appellant has further submitted that the adjudicating authority has not justified in fixing the liability over and above the value of the goods, namely, 360 bags of cement, of which the Central Excise duty has been paid by the appellant. Learned counsel for the appellant has further submitted that the only dispute involved in the present appeal is with regard to the calculation of duty. He has referred para 15 of the order of the Commissioner (Appeals). The contents of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. It is an indicative of the fact that the impugned goods had been cleared without payment of duty or with an intent to evade duty payable thereon. As regard calculation mistake in physical verification of the stock, it is observed that as per statutory records, the verification of stock on 15.08.2002 was as under:- (1) Operning balance on 15.08.2002 = 2530 bags (2) Production on 15.08.2002 = 840 bags (3) Total = 3370 bags (4) Clearance up to 17:00 hrs. on 15.08.2002 = 360 bags (5) Closing balance on 15.08.2002 = 3010 bags (17) From the above, it transpires that as per statutory records, the stock should have been 3010 bags, whereas on physical verification, the stock had been found 3942 bags. Therefore, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We see no error in any of the orders of the authorities below, as neither there is any irregularity in calculating the demand nor any material has been placed by the learned counsel for the appellant to substantiate his submission. Admittedly, the appellant company was found committing irregularity and under the garb of parallel set of invoice book as such issuing the fake invoices, the company was trying to evade the payment of duty. In view of the aforesaid facts and upon the facts and circumstances of the present case, we have no option but to dismiss the appeal filed by the appellant. The order impugned passed by the CESTAT is hereby confirmed. Since the CESTAT has affirmed the order passed by the Commissioner (Appeals), th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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