9911796707
TMI Blog2018 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... idence to prove the authenticity of said loose papers and also failed to trace and examine the author of said hand written loose papers. Held that:- The contentions of learned counsel for the manufacturer-appellant and appellants other than Revenue are sustainable in law - personal penalties imposed are set aside - appeal allowed - decided in favor of appellant. - Appeal Nos. E/54847, 54893-54896 & 55191/2014-EX [ DB ] - Final Order Nos. 71687-71692 / 2018 - Dated:- 31-7-2018 - Hon ble Smt. Archana Wadhwa, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri B.K. Singh (Advocate) for Assessee Shri Sandeep Kumar Singh (Dy. Commr.) AR Shri Pawan Kumar Singh (Supdt.) for Revenue ORDER Per : A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etected on 23.08.2012. Further, Central Excise duty of ₹ 2,52,796/- was demanded in respect of alleged clandestine removal of 49.98 MT of M.S. Bars to M/s Jaiswal Trading Company without issue of invoice based on documents, 2 laptops, 1 hard disk and a CPU resumed from the premises belonging to appellants. Based on information from said source it was alleged that during the month of January to March, 2012 appellants undervalued goods sold to M/s Jaiswal Trading Company and evaded Central Excise Duty of ₹ 59,88,711/-. The said duty was also demanded. Further, for the period from May, 2008 to April, 2013 it was alleged that appellants short paid Central Excise duty to the tune of ₹ 78,12,505/-. Further, there was a demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,52,796/- are confirmed holding clandestine removal of the goods. He has further submitted that this Tribunal in the case of Arya Fibres vs. CCE reported at 2014 (311) E.L.T. 529 (Tri.-Ahm) in Para 40 has held that it is settled law that in cases of clandestine manufacture and clearances such a fundamental criteria have to be established by Revenue which mainly are- (a) There should be tangible evidence of clandestine manufacture and clearance and not merely inference or unwarranted assumptions; (b) There should be sufficient evidence in support of procurement of raw material in excess of statutory records, instances of actual removal of unaccounted finished goods from the factory without payment of duty, discovery of such evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory and identified by them as Shri Pradeep Jaiswal and that Revenue did not submit any evidence to prove the authenticity of said loose papers and also failed to trace and examine the author of said hand written loose papers. He has also insisted that the information recorded in the relied upon printouts was not retrieved from the electronic devices maintained at the end of the appellant. He has submitted that the said documents were retrieved from Shri Pradeep Jaiswal and cross examination of Shri Pradeep Jaiswal was denied and, therefore, the evidence produced by Shri Pradeep Jaiswal is not admissible in terms of final order issued by this Tribunal in the case of Kuber Tobacco vs. CCE reported at 2013 (290) ELT 545. He has further su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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