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TMI Blog2017 (11) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... separately - there is no valid ground for clubbing the turnover of both the units. Clandestine removal - Revenue’s case is that BM as Involved in clandestine clearance of goods as evidenced by certain kaccha parchies recovered from the residence of Sh SB Goyal - Held that: - Clandestine clearance is a very serious charge and is required to be established by Revenue on the basis of tangible evidence - In the present case, absolutely no investigation has been carried out either at the end of the buyers who have allegedly purchased the finished goods or at the end of the suppliers who might have supplied the additional quantity of raw materials which would have been necessary to produce the goods allegedly clandestinely. The kaccha parchie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered from the residence of Shri Shyam Bihari Goyal but he was called in the office and forced to sign the kacha parchies. It is his submission that each parchi is not containing signatures of Panch Witness and all other documents and paper book of panchnama do not bear the signatures of panchnama witnesses. Further, learned Counsel submits that Khachermal Aggarwal Metal Works is having the capacity to produce less than 6 mm as also M/s. Baldeo Metals Works Pvt. Ltd. It is his submission that both the units are separate and they are not dummy and there are income tax returns and excise reports, they have separate electricity bills. And there is no business transaction between them. They have independent background. On specific query, he admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. 5. We have gone through the material available on record. 6. The main trust of the Revenue s case is that two units BM and KA are in effect, one unit only and the second unit KA has been opened only for the purpose of wrongly availing SSI exemption separately for both units. Revenue s case is that the unit KA, which was also manufacturing copper wire like BM, did not have the facility to manufacture copper wire of size less than 6 mm. Further, Revenue has taken the view that the two units are controlled by the family members the company BM with Director Sh SB Goyal and their firm KA with proprietor Sh Akash Goyal. 7 The second limb of the Revenue s case is that BM as Involved in clandestine clearance of goods as evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of a file containing assorted papers. Hence, it can neither be concluded that the kaccha parchies were never recovered nor can it be said that the kaccha parchaies were recovered. But from the statement of Shri SB Goyal recorded on 23.08.1999, it is evident that he was shown these kaccha parchies and his signatures taken on the same. He has also confirmed in his statement that the quantities of goods indicated in the kaccha parchies were, in fact, cleared from the factory clandestinely. But he has retracted his statement immediately thereafter on 24.08.1999. 10. The Revenue has contended that any retraction made before Judicial Magistrate should not be taken into account and that any valid retraction should be made only before the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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