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TMI Blog2018 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... is popularly known in trade as Jabeda Khata), recovered from the appellant's factory premises. It was the grievance of the appellant before the Tribunal, that the copies of the said Jabeda Khata, were not provided to them inspite of their making repeated request before the ld. Commissioner. It is the case of the appellant assessee that the entries in the Jabeda Khata are not in respect of the plywood manufactured by them but represents the trading activities undertaken by the appellant assessee. It was their contention before the Tribunal that had they been provided with the Jabeda Khata, they would have been in a position to explain each and every entry to the Adjudicating Authority. Accordingly, the Tribunal vide Order No.A-133-134/Kol/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication was set aside by Tribunal, it was crucial on the part of the Authority to make thorough inquiry in respect of each and every document which was basis of charge depicted in the table aforesaid. But the ld. Adjudicating Authority at page 11 of the order of adjudication found that the document relating to 1996-97 established the charge against the appellant. But no whisper about other years. He did not find the quantum of suppression relating to 1995-96 and 1997-98 with cogent evidence to establish the charge against the Appellant. That too even he has not passed a speaking order how he arrived at the figure of Rs. 6,42,440/- and how that was 16% without stating actual sales/realization with cogent evidence. All that he did is he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not summoned to find varacity of the realization recorded by the appellant in its record. There was failure to record reason in respect of annexures VIIIa, VIIIb, VIIIC, VIIId, VIIIe, VIIIf & VIIIg appearing in the table aforesaid to exhibit actual extent of variation and reason therefor for the inference drawn when such annexure were the basis of charge. 4.6. It cannot therefore be concluded that the demand has been raised on relevant consideration and cogent evidence of suppression. It may be appreciated that the evidence and fact demonstrating suppression of sale should equally demonstrate that such sale was having nexus and live link. With the unaccounted manufacture and unaccounted clearance without payment of duty. Unless such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted to the appellants by the adjudicating authority, before passing the order. He further argued that the direction given by the Tribunal while remanding the earlier order have not been fully complied with. 3. Ld. D.R. reiterates the discussions and findings of the adjudication order. It is the case of the Revenue that the quantity on which the demand is confirmed are the goods manufactured by the assessee which were cleared without payment of duty. The appellant's argument that these were traded goods, are not supported by any evidence. 4. Heard both sides and perused the appeal record. 5. The period of dispute in this appeal is from financial year 1995-96 to 1997-98. On perusal of records we find that the appellant assessee is a S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of affidavit dated 29.10.1997 and 14.11.1997. We find from the records that the proprietor Shri Purnendu Dey was never examined by the Central Excise Officers for verification as to the correctness of the statement obtained from Shri Dilip Kumar Das. The allegation of clandestine manufacture and surreptitious removal have been made on the basis of some 'Chits' and one register, called 'Jabeda Khata' and on the basis of statement obtained from Shri Dilip Kumar Das, but no enquiry was made at the customers end. It is also the case of the appellant assessee that the commercial plywood manufactured by them out of veneers, which were not manufactured by the appellant, but purchased from the local manufacturers. It is their contention that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that the adjudicating authority did not make any enquiry with the Sales Tax Authority or Income Tax Authority to find out whether the sales returned to them deviated materially, if so to what extent and reasons thereof. It is further observed that neither sellers of raw material nor buyers of plywood were examined to establish charges with cogent reasons and/or credible evidence. We have gone through the records carefully, the charge of clandestine removal is sought to be established on the basis of private records. To sustain the charge of clandestine production and removal, Revenue should have unearth corroborative evidence. It has been consistently held by the Hon'ble Supreme Court, Hon'ble High Courts and the Tribunal, that clan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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