TULIP LAMCRAFT PVT. LTD Vs. CCE

JUDGEMENT

(1.) THESE two appeals are filed against OIA No 187 to 188/2011 (AHD III) K. ANPAZHAKAN COMMR (A)/AHD dtd. 17.11.2011. Since both the appeals are raising the same issue and are interconnected they are being disposed of by a common order.

(2.) THE relevant facts that arise for considerations are:

(3.) LD . Consultant appearing on behalf of the appellant after taking me through the entire case records, submits that the case made out against the main appellant for clandestine removal is based on the recovery of two spiral diaries and statements of the director and the despatch supervisor. It is his submission that no corroborative evidence has been adduced by the Revenue authorities in the form of consumption of additional electricity, procurement of unaccounted raw materials or packing materials. It is his submission that no evidence is also adduced as to the unaccounted manufacturing of the final products in the appellant's factory premises. He would also take me through the statements recorded saying that Shri Nilesh Kanubhai Thakker Director of Tulip Lamkraft Pvt Ltd. had clearly explained that entries made in the spiral note book that the said spiral note books contains the despatches made by the appellants on which the duty liability is discharged. It is his submission that the Revenue authorities were informed about the name and address of the purchasers but have not recorded any statements of the purchasers of the appellant's goods which could have been one of the corroborative evidence. It is also his submission that on the date of visit of the officers, the raw material stock and finished goods stock was tallied and hence there is no reason to suspect that the appellant had indulged in clandestine removal of goods. He would rely upon the decision of the Hon'ble High Court of Gujarat in the case of Vishwa Traders Pvt Ltd. : 2013 287 ELT 243 (Guj.), judgment of the Tribunal in the case of Everest Rolling Mills Pvt Ltd. : 2013 292 ELT 397, Vikram Cements Pvt Ltd. : 2012 286 ELT 615, MSP Skill & Power Ltd. : 2013 292 ELT 241 and Kuber Tobacco Ltd. - : 2013 290 ELT 545.