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TMI Blog2024 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... worker. No investigation has been carried out with the transporter, not a single buyer was brought on record who allegedly purchased the clandestinely removed goods. There is absolutely no evidence of any payment received against the alleged clandestine removal. The most important is that admittedly the case of the department is that the appellant have cleared the job work goods clandestinely, if this be so, the owner of the goods is the principal manufacturer of the goods who were not interrogated or investigated to ascertain that they being owner of the goods are aware of clandestine removal and whether the money received by them or the job workers. There is no tangible evidence to prove the clandestine removal beyond doubt - the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was contended that the goods were received from three different principal manufacturers instead of returning back galvanized MS wires in full quantity; some quantities of galvanized MS wires were diverted as clandestinely cleared from the appellant factory. The statement dated 08.10.2009 of Shri Hariom Bansal, General Manager of the Appellant company was also recorded. He is based in the Mumbai office. He was not available at the factory office when the officers of the central excise carried out the search. Statement of Shri Subhash Mittal, Director of the factory also sits in the Mumbai office was recorded on 09.06.2011. On the basis of the statements of various persons and stock taking at the appellant s factory premises a show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd vs. Commissioner of Central Excise, Vapi 2005 (191) ELT 663 (Tri.- Mumbai) Systematic Steel Industries Ltd vs. Commissioner of Central Excise, Vapi 2010 (262) ELT 317 (Tri. Ahmd) 2.2 He further submits that the appellants have not cleared any goods clandestinely. The appellant has maintained complete accounts of receipt of MS wires under job work challan and sending back galvanized MS wires under Annexure VI challans. All the relevant challans along with completed worksheet showing accounts of receipt and returning back are annexed with the appeal. The officers of the central excise department have not at all carried out any weighment of goods or any verification of the goods with the recorded quantity/ quantity men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceedings under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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