9911796707
TMI Blog2017 (1) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant No. 1 had been transported to various rolling mills, including to the premises of Super Metal Re-rollers Pvt. Ltd., Delhi and also S.S. Flats were transported to the premises of cutters at Wazirpur Ind. Area, Delhi. The above statements recorded by the Department corroborate the fact that SS Ingots were removed from the factory to the job worker for conversion into SS Flats, which were seized from the premises of cutters. Further, the voluntary statement of the appellant No. 2 that S.S. Flats stored in the premises of the cutters are not duty paid goods, strengthen the case of Revenue that the S.S. Flats recovered from the premises of cutters were manufactured out of non-duty paid S.S. Ingots removed from the factory of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found out that 76.10 M.T. and 120.50 M.T. respectively of S.S. Flats were lying in the premises of the said cutters. Since no documentary evidences were produced by the appellant Nos. 3 and 4 for lawful possession of the S.S. Flats, the Department officers seized the S.S. Flats lying in their premises. The officers recorded the statement of Shri Ram Kumar Aggarwal, appellant No. 2 on 20-11-2005, who had stated that the goods seized, belonged to the appellant No. 1, which were cleared without payment of duty and no invoices were issued for removal of those goods. Thereafter, the officers recorded the statement of Shri Jaswant, who transported S.S. Flats to the cutters premises at Wazirpur Industrial Area. On the basis of investigation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant No. 3 and 4 have not produced the duty paying documents in respect of S.S. Flats lying in their premises and also did not produce any other documentary evidence before the Department to show the valid possession of the said goods. Further, the appellant No. 2, who is the director of the appellant No. 1, in his statement dated 20-11-2005 has also confirmed that the goods seized from the premises of the cutters belonged to the appellant No. 1, which were cleared without the cover of invoice and also no duty has been paid on such goods. Accepting the fact regarding removal of goods, the appellant No. 2 has voluntarily handed over the cheque of ₹ 11,20,000/- to the excise officers towards the duty liability on such clandestine remova ..... X X X X Extracts X X X X X X X X Extracts X X X X
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