9911796707
TMI Blog2008 (4) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Agarwal, Advocate, for the Appellant. Shri S.L. Meena, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of Mosquitoes Insecticides Coils classifiable under Sub-heading No. 3808.10 of the Schedule to the Central Excise Tariff Act, 1985. On 2nd January, 2001, the Central Excise Officers visited the Appellant's factory and they came across two separate sets of invoice books. The Central Excise Officers recorded the statement dated 9-1-2001 of Smt. Nirmal Jhelum, Director of the Appellant-Company. Show cause notice dated 27-4-2004 was issued proposing demand of duty of Rs. 2,55,528/- on the basis of invoice books, which is called as parallel invoices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 153 (CEGAT). 3. Ld. DR on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the Debit Entries in the RG-23 C Part-II Account matches to the clearances made to the invoices bearing round seal of pre-authentication and not to invoices having rectangular seal. He also placed the chart showing the difference between the two sets of invoices. 4. After hearing both the sides and on perusal of the records, it is seen that the two separate sets of invoice books were found at the Appellant's premises, which were called as parallel invoice. Smt. Nirmal Jhelum, Director of the Appellant-Company in her statement dated 9-1-2001, stated that due to change of Purchase Order Rates and involvement of Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices. From the statement dated 9-1-2001 of Smt. Nirmal Jhelum, Director, I also find that she had attributed use of these two sets of invoices to the change of purchase orders rates and involvement of sale tax on such rates. 18. I find that the notice is engaged in the manufacture of Mosquito Coils under the brand name of Godrej and 100% supplies are to M/s. Godrej Sara Lee Ltd., who are providing the packing material. In absence of any allegation or any proof thereof regarding supply of extra packing material by the customer, purchase of extra raw material or mode of despatch in relation to goods alleged to be clandestinely removed, the allegations contained in the Show Cause Notice are not substantiated." 5. The Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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