Search Results Page

Search Results

1 - 8 of 8 (0.24 seconds)
4. Whether Order Is To Be Circulated To ... vs Cce, Chandigarh I on 8 August, 2016 cites

M/S. Raipur Forging Pvt. Ltd vs Cce, Raipur on 4 July, 2014

Admittedly Sada Shiv Group is selling goods to M/s Raghav Enterprises but that is not SSCL that is SSIL which has been found from the records recovered from M/s Raghav Enterprises. No corroborative evidence in support of that claim has been produced by the Revenue before us to allege clandestine clearance of goods by M/s SSCL. Moreover to allege clandestine removal of goods, the third party records have been relied. The said reliance of third party record is not have any eventual value in the light of decision of Raipur Forging Pvt. Ltd. vs. CCE, Raipur  I reported in 2016 (335) E.L.T. 297 (Tri.  Del.) in the absence of any corroborative evidence. Admittedly apart from records of M/s Raghav Enterprises and statement thereof no evidence has been produced by the Revenue before us to allege clandestine removal.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 27 - Full Document

Cce, Chandigarh vs M/S Patran Pipes (P) Ltd on 20 October, 2009

Value to cash recovered from the residential premises of Shri Sunny Garg and Shri Kewal Garg nothing has been brought on record that seized currency having direct nexus of clandestine removal of goods by which firm therefore confiscation of seized currency is bad in law in the light of this Tribunal in the case of CCE, Chandigarh vs. Patran Pipes (P) Ltd. reported in 2010 (261) E.L.T. 1173 (Tri.  Del.) which has been affirmed by Honble Punjab & Haryana High Court reported in 2013 (290) E.L.T. A88 (P&H). He further submitted that no statement of transporter has been recorded no allegation of flow back of funds and no statement of the appellant confirms clandestine clearance of goods to M/s Raghav Enterprises and there is not any incriminating document available on record during the course of search. He further submits that the Revenue has taken arbitrarily at the rate of 69.640 per MT to arrive duty liability for past clearances. As Revenue itself has calculated the value of seized goods of 77.4 MT of alloy/non-alloy steel flats at the rate of 20,000 per MT through valuation is also arbitrarily. He further submits that in the impugned order penalty has been imposed on M/s Raghav Enterprises as well as on its Prop. Shri Suresh Agarwal. Two penalties cannot be imposed on the firm and Prop.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 1 - Full Document

Aryan Finefab Ltd, Kantibhai Patel And ... vs Commissioner Of Central Excise, ... on 17 May, 2001

11. We also take note that demand of duty has been confirmed against M/s SSSM on account of shortage of raw material. The contention of the appellant is that they were using cenvatable inputs as well as non-cenvatable inputs but in the impugned order the Adjudicating Authority has not given to credence to the fact that the appellant is using cenvatable as well as non-cenvatable inputs which inputs has been found short during the course of investigation. Moreover duty has been demanded on raw material which are not manufactured goods of the appellant and it has not been held by the Adjudicating Authority in the impugned order that the input found short has been used in manufacturing of final dutiable product. If that is the case in that case duty is to be demanded on the value of final manufactured goods alleged to be cleared without payment of duty. In the absence of such evidence, duty cannot be demanded on raw material found short in the premises of SSSM. Therefore, the demand of duty against M/s SSSM is not sustainable, the same is set aside.
Customs, Excise and Gold Tribunal - Mumbai Cites 0 - Cited by 1 - Full Document
1