9911796707
TMI Blog2025 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... / excess was found in finished products; accordingly, a show cause notice dated 15.05.2012 was issued to the appellants; further, a corrigendum dated 02.03.2017 was issued to the appellants alleging that 1319.493 MT of raw material, totally valued at Rs.4,61,82,255/-, involving a CENVAT credit of Rs.47,56,772/- was issued to the appellants; the proposals in the show cause notice were confirmed by the original authority vide order dated 10.12.2019 along with equal penalty under Section 11AC and penalty of Rs.5000/- under Rule 25 of CENVAT Credit Rules. 3. Shri Sudhir Malhotra, learned Counsel for the appellants, submits that the show cause notice is barred by limitation as a show cause notice dated 17.06.2016 was issued on completion of inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the Show Cause notice. He submits that as no evidence in the form of, at least, a statement/buyer of such alleged clandestinely cleared raw material was produced, demand cannot be sustained; the onus to prove clandestine removal is on the department. as held in L.R. Steel Union Pvt Ltd 1987(31) ELT 375(T) and Krishna @Company 1998(97) ELT 74(T). 6. Shri Shivam Syal, learned Authorised Representative, for the Revenue reiterates the findings of OIO and OIA. 7. Heard both sides and perused the records of the case. I find that in the impugned case, central excise officers visited the premises of the appellants on 19.11.2011 and they have taken around 04 years to complete the investigation and issued a show cause notice on 17.06.2016 on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the law laid down by this Tribunal in the matter of clandestine manufacture and clearance, and the submissions made before us, it is clear that the law is well settled that, in cases of clandestine manufacture and clearances, certain fundamental criteria have to be established by Revenues which mainly are the following: (i) There should be tangible evidence of clandestine manufacture and clearance and not merely inferences or unwarranted assumptions; (ii) Evidence in support thereof should be of: (a) Raw materials, in excess of that contained as per the statutory records; (b) Instances of actual removal of unaccounted finished goods (not inferential or assumed) from the factory without payment of duty. (c) Discovery of such ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
