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TMI Blog2018 (6) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have been examined for its relevancy only after examination-inchief of the person whose statements were proposed to be relied - The Adjudicating Authority should have also noticed the fact as to whether there is any corroborative evidence in form of removal of goods, Identification of buyer, transportation of goods, purchase of raw material, employment of labour, receipt of consideration towards alleged clandestine sale is also required to be taken into consideration for demanding duty. It is appropriate to remand the case back to Adjudicating Authority for denovo consideration - appeal allowed by way of remand. - Appeal No. E/1241,1251,1252/2009 - ORDER NO. A/86572-86574/2018 - Dated:- 24-5-2018 - Hon ble Mr. Ramesh Nair, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was alleged that M/s Laurel Wire have cleared 161997.595 Kgs of enameled copper wire involving duty of ₹ 45,55,210/- without payment of duty and 25243.90 Kgs of bare copper wire involving duty of ₹ 7,20,966/- without payment of duty. The Appellants contested the allegations of Show Cause Notice on the ground that the private production register was maintained by supervisor Shri Gawle without knowledge of management and is not reliable document as the concerned person was never questioned by the department as to how the entries were posted in the said register. They also contended that the register does not show reference of machine in reference to sequential manner of production which clearly shows that the Private Production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of some machine dominantly used in production such as Bull Block Machine, annealing pot etc. in PPR. There is no corroborative evidence of production, removal, transportation, purchase of raw material, labour employed and receipt of amount towards such clandestine removal. He relies upon judgments of Sharma Chemicals Vs CCE, Calcutta-II [2001(130)ELT 271] (Tri. Kolkata), Esvee polymers Pvt. Ltd. Vs CCE, Chennai (2004(165) ELT 291), CCE Vs Dhanvilas (Madras) Snuff Co. (2003 (153) ELT 437, Associates Cylinder Ind Vs CCE (1990(48)ELT 460) (Tri.). He also submits affidavits of directors retracting their earlier statements. 4. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing for revenue reiterates finding of impugned order. He relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for alleging clandestine removal. The adjudicating authority in such circumstances should have followed the provision of section 9(d) of the Central Excise Act, 1944 i.e. the statement should have been examined for its relevancy only after examination-inchief of the person whose statements were proposed to be relied. The Adjudicating Authority should have also noticed the fact as to whether there is any corroborative evidence in form of removal of goods, Identification of buyer, transportation of goods, purchase of raw material, employment of labour, receipt of consideration towards alleged clandestine sale is also required to be taken into consideration for demanding duty. We find that none of the above exercise was undertaken by adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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