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TMI Blog2018 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... stice to the Appellant. The shortages of the finished goods and the inputs recorded clearly point out to the fact that the Appellant was removing the goods clandestinely - Since the records relied upon by the Revenue show transportation of goods, in that situation, it is obvious that clearances were made in the names of fictitious persons. It is absolutely clear that the Appellant resorted to manipulative tactics on clearance of goods. From the modus operandi and confession made by other appellant, it is clear that all other appellants were knowingly indulged in the act of clandestine removal of goods, hence the charge of abating the evasion of duty is established against them - appeal dismissed - decided against appellant. - E/144 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , showed that the Appellant were making payment of ₹ 3.50 lacs to ₹ 4.00 lacs per month to their foremen and workers in cash for which no records were maintained by them. During the course of stock verification, shortage of 88.47 MT of finished goods involving duty of ₹ 3,42,626/- was observed, The Officers also recorded the statement Shri Vishal Gupta, who accepted removal of goods under duplicate set of invoices and accepted the contravention. Statement of Shri Ankush Patil, clerk of the unit was also recorded on 14.6007 and 15.6.0s7 who accepted the removal of goods under parallel set of invoices under the direction of Shri Vishal Gupta. The investigation at the transporter, M/S Gujarat Rajasthan Transport Co. showed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands were confirmed and penalty was imposed against the above persons, vide adjudicating order dt 28.6.2011. The Appellant filed appeal before the Commissioner (Appeal) who upheld the adjudication order. Hence the present Appeal. 3. None appeared for the appellants despite notice. 4. Shri N.N. Prabhu Desai, Ld.Superintendent (A.R.) appearing for the Revenue supports the impugned order and submits that in the light of clear evidence and the documents / records seized from various places, it is absolutely clear that goods were clandestinely removed under the cover of slips and parallel invoices and hence the demand and penalties are sustainable. 5. We find that in spite of notices to the Appellant and their advocate, none ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e removal was not merely based upon the statement of Shri Vishal Gupta or the excise clerk, Shri Ankush Patil or the transporter, but were made on the basis of seized records and parallel invoices for which no proper explanation could be offered by the said persons. In such view of the fact, we are of the opinion that the denial of cross examination has not led to any denial of natural justice to the Appellant. We, therefore do not find any reason to hold the impugned order illegal on the ground of non-grant of cross examination. 6. Coming to the facts of the case, we find from Annexure -A to the Show Cause Notice that the demand has been computed on the basis of parallel set of invoices as well as on the basis of receipts of M/S Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also a fact that the officers seized the papers from the pocket of Shri Vishal Gupta which showed that he was distributing the salary of the labour in cash. No justification has been brought on record to show as to from where this cash generated. It is coupled with the fact that the parallel invoices and other records of clandestine removal were hidden in a room of the Chawl located in the factory premises, further, shortages of the finished goods and the inputs recorded clearly point out to the fact that the Appellant was removing the goods clandestinely. We also find from the statement of Shri Ankush Patil, excise clerk, that the Appellants were destroying records of clandestine removal regularly. Also no credible evidence has been bro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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