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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 ..... rallel set of invoices and copies of duplicate invoices which were seized, It was also found that they were using invoices of closed trading firm M/S AAPPEE Enterprises, Nasik for clandestine removal of their finished goods and were maintaining the documents relating to clandestine removal and subsequently destroying theme The documents relating to the clandestine removal and unaccounted expenses were kept at Room No. 4 in a Chawl used as residence for the workers in their factory. They were also receiving their inputs clandestinely without bills and were not accounted for in their records. They were not maintaining proper records of the workers of their factory and had shown less number of workers in their factory. The payment of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they were placing orders for supply of steel bars to the Appellant but the entire goods were received under the cover of slips only and that M/S Shivkrupa Ispat never issued bills for such supplies. M/S Gujarat Rajasthan Transport Co were sending goods to the factory of the Appellant on his instruction and after receipt of the goods, he was destroying all the documents as well as the slips maintaining for recovery of cash which was transferred to Shri Tilakraj Gupta, MD of the appellant company. Statements of some of the buyers were also recorded, who stated that the goods were received by them without the cover of invoice. 2. Based on the above investigation, the Appellant unit, Shri Vishal Gupta, Shri Ankush Patil, excise clerk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants in the present case. The Adjudicating authority and the Commissioner (Appeals) have refused his cross examination on the ground that Shri Gupta was the person closely involved in the clandestine removal activity and was acting in the capacity of Director whereas before the authorities he projected himself as manager of the company and it was only after going through the balance-sheet of the Company, it emerged that he was one of directors. Further, it was only being confronted by seizing the documents, i.e. parallel invoices and other clandestine removal records from Room No. 4 of the Chawal situated in the factory premises, Shri Gupta accepted the clandestine removal. We find that Shri Vishal Gupta could have made submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory premises of the appellant for transportation of goods. We find that it is not only once that the statement of Shri Vishal Gupta was recorded by the Officers. Had there been any high handedness or coercion by the investigating officers upon Shri Vishal Gupta to give statement as per their dictates, he could have easily filed the retraction with the senior officers. However, we find that in none of the statements of Shri Gupta, has ever contradicted the investigation of the officers and in each of the statements, he accepted the authenticity of the records and documents on the basis of which the clandestine removal was made. We further find that the officers also investigated the receipts of material on the basis of records from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said persons. We find that 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. Under such circumstances, we are of the view that the demands and penalties made against the Appellant is sustainable. 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. Therefore, we uphold the impugned order and reject the appeals filed by Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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