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TMI Blog2018 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of buyers but they paid duty on the goods received by them. In that circumstances, there is no one to one co-relation in this case, therefore, the demand of clandestine removal is confirmed - penalty reduced to 25%. Appeal allowed in part. - E/428/2011 - A/60030/2018-SM[BR] - Dated:- 5-1-2018 - Mr. Ashok Jindal, Member (Judicial) Shri. Naveen Bindal, Advocate- for the Appellant Shri. Satyapal, AR - for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the demands have been raised on two grounds. (A) For denial of cenvat credit on the ground that the dealer has issued bogus invoices for availment of cenvat credit by the appellant; and (B) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only the appellant company has filed the appeal, therefore, the same is taken up for disposal. 3. The Id. Counsel for the appellant submits that no cross examination of the buyers have been granted, therefore, charge of clandestine removal stands unproved. Accordingly, the impugned order is to be set aside and the matter remanded back to the adjudicating authority for granting cross examination of the buyers. Further it was submitted that as the dealers who had supplied the goods along with invoices have admitted in their cross examination that their statement was recorded under threat and they have supplied the goods along with invoice. Therefore, the said part of the demands is not sustainable. 4. The Id. AR reiterated the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of clandestine removal has been made against the appellant on the basis of loose slips recovered from the possession of Shri. Bharat Bhushan Jindal, Director of the Appellant. The Director failed to explain the contents of the loose slips and only stated that these loose slips are not in his handwriting and the cross examination of the buyers is not granted. I find that these loose slips recovered from Shri. Bharat Bhushan was required to be explained by him for what purpose these loose slips have been prepared. It is also noted that these loose slips have not been matching with the statement of buyers but they paid duty on the goods received by them. In that circumstances, there is no one to one co-relation in this case, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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