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TMI Blog2018 (6) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... entral excise duty. For establishing a case of clandestine manufacture and clearance the Department need to be have proved that the appellant have been purchasing certain raw materials for manufacture of such a huge number of transformers which have been supplied by the appellant to M/s AVVNL without payment of duty - there are not enough evidences to prove the charges of the show cause notice. The supply of transformers made by the appellant were of duty paid electrical transformers received by them from M/s Rajasthan Transformers & Electricals, Jaipur and there is no evidence to prove that there has been any clandestine manufacture, clearance and thereby evasion of central excise duty - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the number of transformers and other equipments supplied by the appellant have been provided to the Department. 2. We have heard both the sides. 3. We find that appellant got tender for supply of transformer from Ajmer Vidyut Vitran Nigam Ltd. (AVVNL) and as they were not having the required capacity to manufacture such large number of transformers, the appellant got the same manufactured from M/s Rajasthan Transformers and Electricals Ltd. The appellant supplied his brand/Name plates to M/s Rajasthan Transformers Electrical which were affixed on the transformers supplied by M/s RTE to the appellant. 4. From the record of appeal and averments made by the appellant it appears to us that the electrical transformers which were su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to arrive at any meaningful conclusion in this regard. Obviously, if other evidences are also in favour of the assessee the said documents may be of any use to the assessee. In the coming paras, I am discussing these evidences to arrive at any conclusion . 5. Thus, it can be seen that the appellant has since outset claimed that the electrical transformers supplied by them to M/s AVVNL and other companies have been purchased by them from M/s Rajasthan Transformers Electricals, Jaipur who has cleared the same on payment of appropriate amount of central excise duty. In support of their above claim, they have submitted before the Adjudicating Authority following documents :- (i) Copies of sale invoices issued by M/s Rajasthan Transfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of the electrical transformers only on the ground that correlation between the invoices of receipt of transformers from M/s Rajasthan Transformers Electricals, Jaipur and that which have been supplied to M/s AVVNL is not established and therefore the same was not taken into consideration and he proceeded to confirm the central excise duty amount. The learned Advocate during hearing has taken us through the various documents including certain charts which have also been submitted before the Adjudicating Authority. We find that against the invoice, under which M/s Rajasthan Transformers Electricals, Jaipur have supplied 21 nos. of transformers under excise invoice No. 145 dated 15/03/2010, wherein the transport vehicle No. RJ-27-GA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to M/s AVVNL. We have seen that there is a one to one correlation between the receipt of the duty paid transformers from M/s Rajasthan Transformers Electricals, Jaipur to the supply of same to M/s AVVNL. We reproduce a table supplied during the hearing herein below :- a glance at the above chart makes it amply clear that only duty paid transformers were supplied to M/s AVVNL by the appellant under their own invoices. 9. For establishing a case of clandestine manufacture and clearance the Department need to be have proved that the appellant have been purchasing certain raw materials for manufacture of such a huge number of transformers which have been supplied by the appellant to M/s AVVNL without payment of duty. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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