9911796707
TMI Blog2005 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have satisfactorily explained the discrepancy between the private records and Form-IV register. The Revenue has not carried out a thorough investigation to unearth at least few evidences of buyers receiving the alleged clandestine removals of the appellants. There is no case of excessive consumption of electricity, etc. Revenue has not at all made a strong case against the appellants. Thus, the confirmation of demand on the alleged excess production cannot be sustained. Hence, there is no case for demanding duty and levying penalties on appellants 1, 2 and 3. Therefore, we allow the appeals of appellants 1, 2 and 3 with consequential relief, if any. - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the clubbing, has come before this Tribunal in the last two appeals. 3. Shri G. Shiva Dass, learned Advocate, appeared for the first three appellants and Shri L. Narasimha Murthy, learned SDR appeared for the Revenue. 4. We take up the Revenue's appeals first. The departmental investigations reveal that the appellant 1 and the appellant 2 were having mutual interest in the business of each other. The third appellant is the Managing Director of the first appellant and the Director of the second appellant. It was alleged that there was one cheque book for both the appellants 1 and 2. There was further allegation that appellant No. 2 was using the brand name of appellant No. 1 viz. 'Sapthagiri'. In our view, the value of the two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper. Revenue's appeals have no merit. Hence, they are dismissed. 6. As regards the suppression of production and clandestine removal, the learned Advocate took us through the various documents to convince the Bench that there was no clandestine removal at all. The departmental officers recovered an unauthenticated computer sheet from appellant 1. This computer sheet indicates the details of purchase of one of the raw materials for manufacture of cement viz. clinker. According to the Revenue, the quantity purchased by appellant 1 during the period from 1-4-1998 to 31-10-1998 has not been correctly reflected in Form-IV Register. In other words, according to the Revenue, 1806.355 MTs of Clinker has not been reflected in Form-IV by the first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted raw material. Further, the learned Advocate took us through the relevant documents to show that all the raw materials had been properly accounted for. It was also urged that certain quantity of raw materials indicated in the computer sheets have been received later and they have been taken into account for further production. The only source of supply of slag is the Public Sector organizations viz. Rashtriya Ispat Nigam Ltd., Visakhapatnam Steel Plant and they could not have purchased any slag from other parties. The entire purchase ledger, has been scrutinized by the Sales Tax Department and they have authenticated their ledger after scrutinizing the accounting of all purchases of slag and gypsum. Moreover the department had not found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial in the Form-IV Register and the private document seized from appellant No. 1. There is no other corroborative evidence at all. It is also seen that the appellants have satisfactorily explained the discrepancy between the private records and Form-IV register. The Revenue has not carried out a thorough investigation to unearth at least few evidences of buyers receiving the alleged clandestine removals of the appellants. There is no case of excessive consumption of electricity, etc. Revenue has not at all made a strong case against the appellants. Under these circumstances, the confirmation of demand on the alleged excess production cannot be sustained. Hence, there is no case for demanding duty and levying penalties on appellants 1, 2 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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