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Documents citing M/S Pan Parag India Ltd vs Cce, Kanpur on 23 May, 2012

) M/S.Shivam Steel Corporation vs Commissioner Of Central Excise & ... on 15 February, 2016

In the case of Pan Parag India Ltd. vs. Commissioner of Central Excise, Kanpur (supra), relied upon by the Appellants, also there were 719 loading slips indicating clandestine clearance by that Appellant. It was held , by CESTAT, interalia, that demands are not sustainable on the basis of loose papers/loading slips unless corroborated appropriately by other independent evidence. In para-39 of this case law it is also observed that a statement has to be accepted or rejected in its entirety and part of the same cannot held to be incorrect and another part as acceptable. In this case law, on the issue of raising of demands on the basis of documents recovered from the third partys premises, following observations were made by CESTAT, Delhi by relying upon several case laws including decided by Honble Apex Court and High Courts:-
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 6 - Full Document

C.C.E. Chandigarh vs M/S. Kailash Hosiery Company on 16 March, 2015

ix. Pan Parag India Ltd. Vs. CCE, Kanpur [2013 (291) ELT 81 (Tri.)] 9.2 It was further urged on behalf respondents that the report of the Sales Tax Department seizing the truck carrying the goods cannot be used against them. Findings in adjudication order basing on report of sales tax authority does not bind the central excise authority to hold against respondents. The blank copy of invoices is not the evidences since Shri Nirmal Singh who authorised release of the goods was neither an employee of the respondent manufacturer nor he was connected to any dealer of the goods. The driver carrying the goods in the truck did not say that the goods came from the premises of the respondents. Parallel invoices were brought by unscrupulous persons to cause damage to the respondents. Examination of the documents by Govt. examiner did not establish the case of Revenue. Signature of Shri Madan Lal, Director on the seized documents was not his signature nor of Shri Praveen Kumar. Therefore, those are unreliable documents and cannot be used against respondents.
Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 0 - Full Document

M/S. Belgium Glass & Ceramics Pvt. ... vs Commissioner Of Central Excise & S.T., ... on 12 May, 2015

In yet another decision of a co-ordinate Bench of the Tribunal [Pan Parag India v. CCE, 2013 (291) E.L.T. 81], it has been held that the theory of preponderance of probability would be applicable only when there are strong evidences heading only to one and only one conclusion of clandestine activities. The said theory, cannot be adopted in cases of weak evidences of a doubtful nature. Where to manufacture huge quantities of final products the assessee require all the raw materials, there should be some evidence of huge quantities of raw materials being purchased.
Custom, Excise & Service Tax Tribunal Cites 35 - Cited by 5 - Full Document

Jay Bhawani Metal Industries vs Commissioners Of Central Excise, ... on 27 July, 2015

4. Heard both sides and perused the case records. A case of clandestine manufacture and clearance was made against the main appellant based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices. These were corroborated by investigation by recording the statements of the appellants who initially confessed to the offence and made certain payments towards duly demanded. It is the argument of the main appellant that 62 reconstructed challans-cum-invoices cannot be relied as they are neither original nor zerox copies without the identification of the author of these challan. It is not a disputed fact that the reconstructed challans were not recovered from the premises of any of the appellants. First Appellate authority in his order has also observed that nearly 20 of these reconstructed documents are fake or incorrect and accordingly dropped demand of Rs 10,69,486/- out of total demand. Further, first Appellate Authority carried out detailed inspection during the proceedings before him and observed in Para 5.4.2 of the OIA dt 29.7.2011 that standing alone these documents have no evidentiary value as these are not found at the factory or recovered during the search. Regarding admissibility of documents whose origin is not disclosed it has been held by CESTAT, Delhi, in the case of Pan Parag India Ltd vs CCE [2013(291)ELT.81.(Tri.Del.)] that documents whose origin is not known cannot be relied upon for establishing a case. Once the author of the documents is uncertain or documents are unsigned then the same cannot be put to test and scrutiny of an aggrieved person. Cross examination of the person who created these documents cannot be allowed to the appellants, as the source has no been identified.
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document

Jay Bhawani Metal Industries vs Commissioners Of Central Excise, ... on 27 July, 2015

4. Heard both sides and perused the case records. A case of clandestine manufacture and clearance was made against the main appellant based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices. These were corroborated by investigation by recording the statements of the appellants who initially confessed to the offence and made certain payments towards duly demanded. It is the argument of the main appellant that 62 reconstructed challans-cum-invoices cannot be relied as they are neither original nor zerox copies without the identification of the author of these challan. It is not a disputed fact that the reconstructed challans were not recovered from the premises of any of the appellants. First Appellate authority in his order has also observed that nearly 20 of these reconstructed documents are fake or incorrect and accordingly dropped demand of Rs 10,69,486/- out of total demand. Further, first Appellate Authority carried out detailed inspection during the proceedings before him and observed in Para 5.4.2 of the OIA dt 29.7.2011 that standing alone these documents have no evidentiary value as these are not found at the factory or recovered during the search. Regarding admissibility of documents whose origin is not disclosed it has been held by CESTAT, Delhi, in the case of Pan Parag India Ltd vs CCE [2013(291)ELT.81.(Tri.Del.)] that documents whose origin is not known cannot be relied upon for establishing a case. Once the author of the documents is uncertain or documents are unsigned then the same cannot be put to test and scrutiny of an aggrieved person. Cross examination of the person who created these documents cannot be allowed to the appellants, as the source has no been identified.
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document

Mahadev Shiv Shambhufreshner ... vs Commissioner, Cgst & Central ... on 27 June, 2022

This Tribunal in case of Pan Parag India Vs. CCE, 2013 (291) ELT 81 has clearly held that the theory of preponderance of probability would be applicable only when there are strong evidences heading only to one and only one conclusion of clandestine activities. This theory is not at all applicable in the present case in absence of cogent evidence and hence no demand of duty and penalty against M/s MSS on charges of clearance of Zarda Masala/ Gutka Mix is 74 sustainable. Consequentially we are of the view that no demand and penalty is sustainable.
Custom, Excise & Service Tax Tribunal Cites 40 - Cited by 0 - Full Document

Yes vs Represented By : Shri P M Dave (Adv.) on 6 February, 2014

In yet another decision of a co-ordinate Bench of the Tribunal [Pan Parag Indiia v CCE, 20132(201)ELT 81] it has been held that the theory of preponderance of probability would be applicable only when there were strong evidence heading only to one and only one conclusion of clandestine activities. The said theory, cannot be adopted in case of weak evidences of a doubtful nature. Where to manufacture huge quantities of final products the assessee require all the art materials, there should be some evidence of huge quantities of raw materials being purchased. The demand was set aide in that case by this Tribunal.
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

4. Whether Order Is To Be Circulated To ... vs Shri Sunil N. Gupta on 31 July, 2013

In yet another decision of a co-ordinate Bench of the Tribunal (Pan Parag India v CCE, 2013 (291) ELT 81), it has been held that the theory of preponderance of probability would be applicable only when there are strong evidences heading only to one and only one conclusion of clandestine activities. The said theory, cannot be adopted in cases of weak evidences of a doubtful nature. Where to manufacture huge quantities of final products the assessee require all the raw materials, there should be some evidence of huge quantities of raw materials being purchased. The demand was set aside in that case by this Tribunal.
Custom, Excise & Service Tax Tribunal Cites 35 - Cited by 0 - Full Document

4. Whether Order Is To Be Circulated To ... vs Unknown on 31 July, 2013

In yet another decision of a co-ordinate Bench of the Tribunal (Pan Parag India v CCE, 2013 (291) ELT 81), it has been held that the theory of preponderance of probability would be applicable only when there are strong evidences heading only to one and only one conclusion of clandestine activities. The said theory, cannot be adopted in cases of weak evidences of a doubtful nature. Where to manufacture huge quantities of final products the assessee require all the raw materials, there should be some evidence of huge quantities of raw materials being purchased. The demand was set aside in that case by this Tribunal.
Custom, Excise & Service Tax Tribunal Cites 47 - Cited by 0 - Full Document

4. Whether Order Is To Be Circulated To ... vs Unknown on 31 July, 2013

In yet another decision of a co-ordinate Bench of the Tribunal (Pan Parag India v CCE, 2013 (291) ELT 81), it has been held that the theory of preponderance of probability would be applicable only when there are strong evidences heading only to one and only one conclusion of clandestine activities. The said theory, cannot be adopted in cases of weak evidences of a doubtful nature. Where to manufacture huge quantities of final products the assessee require all the raw materials, there should be some evidence of huge quantities of raw materials being purchased. The demand was set aside in that case by this Tribunal.
Custom, Excise & Service Tax Tribunal Cites 47 - Cited by 0 - Full Document
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