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TMI Blog2019 (7) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ents at Roorkee . Apart from the statement of the four employees of the Roorkee unit and the Managing Director, there is no further evidence produced by the Revenue in the shape of statements of transporters of the goods or the identification of the buyers. There was also no shortage of raw materials at Roorkee unit, thus indicating that the documents maintained at Roorkee unit were perfect - Wherever the GR numbers are not reflected in the invoices, Managing Director has indicated in his statement that in those case the customers themselves have taken the delivery at the factory gate of Roorkee unit and arranged transport. The Revenue has not bothered to make enquiries from the customers to verify the truth of the said statement of the Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.) for the Revenue ORDER MRS. ARCHANA WADHWA : All the appeals are being disposed of by a common order as they arise out of the same impugned order of lower authorities vide which demand of duty of ₹ 42,56,777/- stands confirmed against M/s.AKona Engg. Pvt.Ltd., Ghaziabad along with confirmation of interest and imposition of penalty of identical amount in terms of section 11AA of the Central Excise Act. Further he has confiscated the excisable goods totally valued at ₹ 4.35 crores with an option to the appellant to redeem the same on payment of redemption fine of ₹ 43,58,626/-. Further penalty of ₹ 10.00 Lakhs stands imposed upon M/s.Akona Engg. Pvt.Ltd., Roorke i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 December 2011, 9 January 2012, 1 January 2012 and 12 April 2013 at Mumbai. No stock taking of the raw materials/inputs or of the finished products were taken by the visiting officers. 4. Based on those statements recorded as well as the records seized from Roorkee/Ghaziabad units appellants Ghaziabad unit were served with a show cause notice dated 30.01.2014 in which it was alleged that:- - Though the receipt of inputs/raw materials were found duly entered in the stock register at Roorkhee unit, they have not shown the corresponding bill (excise invoice) for finished goods in which these were used as has been done in one case of MRB engineering. - internal gate passes were not prepared in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority confirmed:- a) Duty demand of ₹ 42,56,777 with interest on the Ghaziabad unit 15 June 2015 imposing equal penalty under Section 11AC. b) Redemption fine of ₹ 43,58,626 on the goods which were held to be clandestinely cleared without payment of duty; c) Penalty of ₹ 10 lakhs on the Roorkhee Unit under Rule 26(2)(i). d) Penalty of ₹ 5 Lakhs on Shri Ram Bharose Rathod under Rule 26. 5. The Learned Appellate Commissioner upheld the Oder-in-original. But set aside the redemption fine imposed on the ground that when the goods were not available for confiscation, redemption fine was not imposable. 6. The present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s statement has clearly stated that the Ghaziabad unit was engaged only in the manufacture of smaller machines and the bigger machines were being manufactured at Roorkee unit. 9. The entire case of the Revenue is based upon the scrutiny of the documents at Roorkee . Apart from the statement of the four employees of the Roorkee unit and the Managing Director, there is no further evidence produced by the Revenue in the shape of statements of transporters of the goods or the identification of the buyers. There was also no shortage of raw materials at Roorkee unit, thus indicating that the documents maintained at Roorkee unit were perfect. The appellants have also taken a stand that the clearances from Roorkee unit were being eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansporters or from D.G. Border Roads Organisation. They have placed two affidavits to that effect before the adjudicating authority which do not stand considered by the adjudicating authority. 11. Apart from that the appellants have also produced confirmatory letters from various customers to the effect that they received the goods only from Roorkee unit. The adjudicating authority has not bothered to examine the said customers and has simplicitor discarded the said evidence. 12. It is well settled law that the findings of clandestine removal are required to be established on the basis of positive and sufficient evidences. As already observed, in the present case the demand is being confirmed against Ghaziabad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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