Cement was in operation, and the Departments allegation that it was closed, is baseless. The appellants argue that the operation of M/s Durga ... substance to negate the charge that their factory under the name of M/s Durga Cement (P) Ltd. was non-operational and closed during
Jai Balaji Industries Ltd Unit Iii vs -Bolpur Commissionerate on 27 July, 2023
IN THE
common staff, same common advertisement, maintenance of common records of clandestine operations at the residence of their employees. Therefore, both the units under cover ... Revenue to obtain SSI exemptions.
12. On the charge of clandestine removal, he submits that the parallel invoices handwritten/ typed slips were recovered from
Punjab Technichal University vs Ludhiana on 4 March, 2025
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
Ajay Kumar Behera,
6
Excise Appeal Nos. 517-519 of 2011
Computer Operator are all not tested in accordance with Section ... Private records (Computer Printout) without further corroboration is
not sufficient to sustain charge of clandestine removal. The allegation of
unaccounted production and clearances
invoice in this case was actually
involved in preparation of parallel fabricated invoice with incorrect
description and connected violations in respect of imported goods. This ... Shri
Laxmi Narayan Mishra along with Shri Naseer Ameer Khan, who was
operating the IEC on behalf of the importer
search operation of DRI, MZU was
conducted at the premises of S/Shri Purav Mehta and Pratik Mehta resulting
in recovery of parallel invoices ... foreign
remittances. Thus, it is not feasible to sustain such a charge on the
appellants that they did not exercise due diligence to impart correct
which were supposed to have left the premises just before the
search operations began. Such failure only gives credence to the
arguments put forth ... Revenue were
seized from the premises of the two transporters; alleged parallel
bilties, Xerox copy of which were provided by the source /informer,
which were
cases the DO quantity is more
than invoiced quantity. Further, the charge of clandestine
removal on this point cannot be sustained as no enquiries
have ... from the buyers.
6.2 The second observation is w. r. t. two parallel set of
Daily Production Report (DRP) being maintained by the
Appellant
some
manufacturer operating the machine at the highest possible speed is
more than the deemed production, no differential duty is to be
charged. The dispute ... machine.
9. In a multi-track machine, there are more than one parallel path
traced by the pouches as they are formed and later filled
