Srini Link Vs Commissioner of CGST & Central Excise-Surat (CESTAT Ahmedabad)
The appellant, M/s. Srini Link, a manufacturer of PVC insulated electrical cables, automobile cables, lead-free cables, power cords, tinned copper wire and other products falling under Chapters 85, 74 and 39 of the Central Excise Tariff Act, challenged the order confirming central excise duty, interest and penalties on allegations of clandestine manufacture and clearance of finished goods.
The case originated from a search conducted by Central Excise officers on 10/11.01.2012, during which handwritten note pads, challan books and other private records were resumed. Based on these documents, the department suspected clandestine clearances without payment of duty. The statement of the authorised signatory, Shri Bhadresh R. Lade, was recorded under Section 14 of the Central Excise Act, 1944. He stated that finished goods had been cleared under recovered challans without invoices and without payment of excise duty. He also stated that missing challan book pages and certain transactions could be explained by either the partner, Shri D. Saravanan, or Shri Rajeshwaran Menon, another authorised signatory. The department, however, did not record statements of Shri Rajeshwaran Menon or Smt. Bhagyashree Churi, who allegedly authored or maintained the private records. Despite issuance of summons, Shri D. Saravanan did not join the investigation.
