9911796707
TMI Blog2018 (1) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the Revenue has been able to establish this demand - demand upheld. Confiscation - redemption fine - Held that: - I do not find that the said confiscation need not be upheld as there is nothing on records to indicate that the appellant had intention to remove the said goods clandestinely. In the absence of any such evidence, in my view, the confiscation of the goods needs to be set aside and I do so. Penalty - Held that: - the penalties imposed on the main appellant, the penalty of 1,67,117/- under Section 11AC needs to be upheld on the findings as recorded herein above while other penalties have to be set aside and I do so - as regards, the penalty imposed on Sh. K. D. Agarwal, the other appellant, there is nothing on records t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortage and excess of finished goods. Investigation was carried out and various statements were recorded. Show Cause Notice was issued for demand of Central Excise duty as indicated herein above. The Adjudicating Authority confirmed all the proposals raised in the Show Cause Notice and requested for cross examination of one Mr. Tiwari who was the Manager of the Transporter was rejected. The appeal filed by the appellant was also rejected by First Appellate Authority. 5. The entire argument of the Ld. Counsel on the demand of the duty from the appellant is that the demand cannot be sustained as it has been calculated on the basis of the difference between daily production register and daily stock register which is incorrect. There is no othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any has admitted that during the relevant period they had cleared goods without payment of duty as also the inputs. It is his submission that once there is a voluntary admission by the responsible person of the assessee, it need not be proved. He relies upon the following decisions: * S.M. Steel Ropes Vs CCE Mumbai - 2014 ELT 591 (Tri-Mum.) * Umesh Textiles Pvt. Ltd. Vs CCE Mubai - 2014 (314) ELT 176 (Tri. Mum) * Montex Dyg. & Ptg. Works Vs CCE SUrat-I - 2007 (208) ELT 536 (Tri-Amd) * CCE Madras Vs Systems & Components Pvt. Ltd. - 2004 (165) ELT 136 (S.C.) 7. On careful consideration of the submissions made by both sides, I find that the issue as regards the demand of the duty of inputs and finished goods allegedly manufactured and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... private register as recorded for the period March 2009 to November 2009 vis a vis the production details as recorded in RG-1 except for the month of August and September 2009, the RG-1 record indicated quantity being manufactured more than the production (private register) on which reliance is placed. It is surprising to note that the said production figures which are not tallied except for the month of August or September 2009 or not at all being questioned by the Revenue in the Show Cause Notice. Be that as it may, I find that the Show Cause Notice as well as the order of the lower authorities is totally silent on any further corroborative evidences as to purchase of unaccounted raw materials, excess consumption of the electricity or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Sakeen Alloys. d) As regards the demand of ₹ 1,67,117/- on the goods allegedly removed clandestinely on the basis of two consignment notes, I find that the Revenue has been able to establish this demand. The statement of Manager of the Transporter clearly indicates that these goods were removed without document and are in respect of goods manufactured by the main appellant. To that extent, I do not agree with the contentions raised by the Ld. Counsel that the Revenue is not able to prove the demands that there was clandestine removal of the goods. On perusal of the goods consignment notes, which was relied upon by the Revenue, I do fine that the said consignment notes clearly indicates the consignor name and address of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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