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TMI Blog2018 (5) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... were found from the business premises of the appellant. The appellant is involved in the evasion of central excise duties. The value of the clearances of unaccounted finished goods were made. Appeal dismissed - decided against appellant. - Excise Appeals Nos. 51686 and 51687/2017 - - - Dated:- 8-5-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Shri K. Krishna Mohan, Advocate and Shri Dania Nayyar, Advocate for the appellant Shri R.K. Mishra , DR for the respondent ORDER Per Justice ( Dr. ) Satish Chandra Both the appeals have been filed against the common impugned order-in-original no. RPR-EXCUS-000-COM-015-2017 dated 28.07.2017. 2. The brief f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hendra Shantilal Mukim, Director stated that all the transactions were as per law. At the same time, a statement of Shri Sanjay Dugar, employee, was recorded, who stated that the transactions are taxable and the goods, which were sold to one of the customers, Shri Ashwin Sharma. On the basis of the seized material, the Department has made out a case of clandestine removal. Various penalties were also imposed. Being aggrieved, the appellants have filed these appeals. 5. Shri K. Krishna Mohan, ld. Counsel for the appellants submits that this case is made out on the basis of third party search. He submits that the statement of Shir Ravinder Singh, Noticee-4 is not reliable without corroboration of relevant documents specially when he has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved for the purpose of clandestine removal. So, raids were conducted in various business premises. Further, he also submits that at the time of search on 10.12.2013, various incriminating documents were recovered from the business premises of the appellant like data such as tally backup, Excise Returns, daily worksheets, statement showing production, clearance, duty paid etc. A statement of Shri Sanjay Dugar, employee was recorded. In his statement, he clearly stated that as per the direction of his Director, Shri Mahendra Shantilal Mukim, he was supposed to destroy all the papers pertaining to the illegal transactions. 9. It is the submission of the ld. Departmental Representative that in the computer, all the data were retrieved an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s business premises and the same has been done as the shortage of the stock of the finished goods and incriminating documents were found from the business premises of the appellant. 13. In view of the above, it is evident that the appellant (Noticee No.I) is involved in the evasion of central excise duties. The value of the clearances of unaccounted finished goods were made. The case law cited by the counsel for the appellant are distinguished in the facts and circumstances of the case. The present case is solely based on the facts. 14. Hence, in view of the above, we find no reasons to interfere with the impugned order. The same is hereby sustained along with the reasons mentioned therein. 15. In the result, all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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