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TMI Blog2018 (2) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ervisor, in his statement dated 4.3.2011 accepted that they had been clearing copper rods without raising any bills. He has recorded these details in the Saraswati writing pad. The goods were removed without payment of duty and on the basis of kachaa parchies, as is evident that the same was recovered from the tempo driver DL-IL-5371 from the premises of Shri Mukesh Kumar Gupta’s factory. Shri Mukesh Kumar Gupta’s factory is totally unregistered factory and entire transaction was made by merely kaccha parchies by making entries in Neelgagan note book. No payment was made or receipt of payment was through banking channel. The transaction was made in cash through unknown buyers of the finished goods. Impugned order sustained - appeal di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal. 3. M/s. Tirupati Industries have not advanced any plausible defence against the demand raised on the basis of kachcha slips recovered from the possession of driver of the tempo. It may be mentioned that the appellant was supplying the goods to one Mr. Mukesh Kumar Gupta who was running the factory at Bagichi Gali, Vishwas Nagar, Delhi which was not registered. 4. At the time of simultaneous search, a tempo registered No. DL IL-D 5371 was found unloading the copper rods with kachcha slips in the factory of Mr. Mukesh Kumar Gupta whose statement was also recorded. On search, Neelgagan Note book was found from his possession. In this scenario, the department has also made out a case of clandestine removal against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. But, he still persists that there is mistake in the impugned order pertaining to the slips recovered from the driver and rate adopted by the adjudicating authority. Lastly, he made a request to set aside the impugned order. Appeal NoE/52311/2016. Shri Mukesh Kumar Gupta 7. On behalf of the Shri Mukesh Kumar Gupta, Shri B K Singh, learned Counsel submits that the copper wire rods were supplied by M/s. Tirupati Industries. The appellant is a job worker who used to get ₹ 1.50 per Kg. for job work. In Neelgagan writing book which was recovered from the premises, it is mentioned that raw material was received from various industries namely- M/s. Mahabir Industries; M/s. Krishna Metal; M/s. Tirupati Industries; and others. His ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city consumption is there. Finally, he relied on the following case laws: 1. R. K. Industries vs. CC [1989(39) ELT 316 (Tri)]; 2. Mohan Anand vs. CC [1991 (53) ELT 96 (Tri)]; 3. TNT India P Ltd. vs. CC [2016 (340) ELT 542 (Tri-Del)]; 4. Continental Cement Co. of India Vs. UOI [2014 (309) ELT 411 (All)]; 5. CCE vs. Brims Products [20-11 (271) ELT 184 (Pat)]; 6. Triveni Engineering Industries Ltd. vs. CCE [2016 (334) ELT 595 (All)]; 7. Oudh Sugar Mills Ltd. vs. UOI [1978 (2) ELT 9J 172 (SC)]; and [E/52262 52311/2016] 8. Kesarwani Zarda Bhandar vs. CCE, Allahabad [2016 (333) ELT 465 (Tri-All)] 11. We have heard all the parties at length and gone through the material available on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s. Tirupati Industries, the appellant has already paid the duty along with interest and penalties to avail the benefit of rebate by accepting their guilt. 14. In the instant case, copper rods were cleared clandestinely amounted to 169725.200 Kgs which involved the excise duty to ₹ 76,06,815/- only. 15. Shri Mukesh Kumar Gupta s factory is totally unregistered factory and entire transaction was made by merely kaccha parchies by making entries in Neelgagan note book. No payment was made or receipt of payment was through banking channel. The transaction was made in cash through unknown buyers of the finished goods. When it is so, then, we find no reason to interfere with the impugned order and the same is hereby susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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