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Documents citing M/S. Barodia Plastic Pvt. Ltd vs C.C.E. Delhi-Iii on 2 September, 2015

Patidar Products vs Bhavnagar on 18 October, 2022

CESTAT in the case of Sober Plastic Pvt. Ltd. v. CCE [2002 (139) E.L.T. 562 (T)] has held that demand based on weighment slips, slips recovered from Dharamkanta etc. relied upon for raising demand not verified with reference to transactions is not sustainable. In the present matter we also observed that department nowhere conducted the investigation at the end of all the persons whose names are mentioned in said Kaccha Chits. Further, it is settled position of law that proof and evidence of purchase of raw materials and sell of final product clandestinely is necessary to establish the allegation of suppression of production and clandestine removal of goods and that the allegation are to be proved with affirmative evidences.
Custom, Excise & Service Tax Tribunal Cites 43 - Cited by 0 - Full Document

Daman vs Metal Gems on 5 October, 2023

45. We also find that demand of Central Excise duty on the quantity of finished excisable goods seized from the godown premises of M/s Mex India and mentioned in the documents in the forms of ‗chits' recovered from the office premises of M/s. MG at Mumbai also not sustainable. Examining these evidences it is found that witnesses retracted their statements. Further the Chits found by the revenue in premises of both the respondents may create doubt but it cannot take place of evidence. It is observed that the allegation of suppression of production and clandestine removal is a serious allegation and it has to be established by the investigation by affirmative and cogent evidence. CESTAT in the case of Sober Plastic Pvt. Limited v. CCE [2002 (139) E.L.T. 562 (T)] has held that demand based on weighment slips, slips recovered from Dharamkanta etc. relied upon for raising demand were not verified with reference to transactions, is not sustainable. Further, it is settled position of law that proof and evidence of purchase of raw materials and sale of final product clandestinely is necessary to establish the allegation of suppression of production and clandestine removal of goods and that the allegation are to be proved with affirmative evidences.
Custom, Excise & Service Tax Tribunal Cites 28 - Cited by 0 - Full Document

Rajputana Stainless Ltd vs Vadodara-Ii on 5 October, 2023

4.16 Without prejudice, we also find that the disputed entries made in the Tally Data and Visual Udyog Software may create doubt but it cannot take place of evidence. It is observed that the allegation of suppression of production and clandestine removal is a serious allegation and it has to be established by the investigation by affirmative and cogent evidence. CESTAT in the case of Sober Plastic Pvt. Ltd. v. CCE [2002 (139) E.L.T. 562 (T)] has held that demand based on weighment slips, slips recovered from Dharamkanta etc. relied upon for raising demand not verified with reference to transactions is not sustainable. Further, it is settled position of law that proof and evidence of purchase of raw materials and sell of final product clandestinely is necessary in to establish the allegation of suppression of production and clandestine removal of goods and that the allegation are to be proved with affirmative evidences.
Custom, Excise & Service Tax Tribunal Cites 48 - Cited by 0 - Full Document

Global Extrusion Private Limited vs Rajkot on 15 January, 2024

24. Without prejudice, we also find that in the present matter learned Commissioner also confirmed the duty demand on the basis of Chit Books „Mal Javak‟ and „Mal Aavak‟ seized under Panchanama dated 19/20.03.2013. These alleged chit books „contain the details of sale of the goods as well as the goods which are sent back to the manufacturer after doing job-work by appellant. However we find that the entries made in the aforesaid chits may create doubt but it cannot take place of evidences. It is observed that the allegation of suppression of production and clandestine removal is a serious allegation and it has to be established by the investigation by affirmative and cogent evidence. CESTAT in the case of Sober Plastic Pvt. Ltd. v. CCE [2002 (139) E.L.T. 562 (T)] has held that demand based on weighment slips, slips recovered from Dharamkanta etc. relied upon for raising demand not verified with reference to transactions is not sustainable. Further, it is settled position of law that proof and evidence of purchase of raw materials and sell of final product clandestinely is necessary to establish the allegation of suppression of production and clandestine removal of goods and that the allegation are to be proved with affirmative evidences.
Custom, Excise & Service Tax Tribunal Cites 25 - Cited by 0 - Full Document

Calcutta Ahmedabad Roadlines Private ... vs Service Tax - Ahmedabad on 3 October, 2024

4.16 Without prejudice, we also find that the disputed entries made in the Tally Data and Visual Udyog Software may create doubt but it cannot take place of evidence. It is observed that the allegation of suppression of production and clandestine removal is a serious allegation and it has to be established by the investigation by affirmative and cogent evidence. CESTAT in the case of Sober Plastic Pvt. Ltd. v. CCE [2002 (139) E.L.T. 562 (T)] has held that demand based on weighment slips, slips recovered from Dharamkanta etc. relied upon for raising demand not verified with reference to transactions is not sustainable. Further, it is settled position of law that proof and evidence of purchase of raw materials and sell of final product clandestinely is necessary in to establish the allegation of suppression of production and clandestine removal of goods and that the allegation are to be proved with affirmative evidences.
Custom, Excise & Service Tax Tribunal Cites 25 - Cited by 0 - Full Document
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