{"id":354282,"date":"2025-07-23T13:30:15","date_gmt":"2025-07-23T08:00:15","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=354282"},"modified":"2025-07-24T18:13:25","modified_gmt":"2025-07-24T12:43:25","slug":"cestat-loose-sheets-as-complete-evidence","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/23\/cestat-loose-sheets-as-complete-evidence\/","title":{"rendered":"\u2018Mere tallying of certain entries does not make loose sheets as complete evidence of purchases and sales\u2019: CESTAT sets aside excise duty demand"},"content":{"rendered":"
\n

Customs, Excise and Service Tax Appellate Tribunal, Kolkata:<\/span> In an appeal filed by the appellant company challenging the demand confirmed by the Adjudicating Authority along with interest and penalty in the impugned order, the Bench of R. Muralidhar, Member (Judicial)*<\/span> and Rajeev Tandon, Member (Technical), stated that mere tallying of certain entries, does not make these delible pencil handwritten loose sheets (\u2018loose sheets\u2019) to be complete evidence of the purchases and sales and other details pertaining to the appellant. Thus, the Tribunal held that the confirmed demands were not legally sustainable on merit and consequently, set aside the excise duty demand.<\/p>\n

Background<\/h3>\n

The appellant was a company which manufactures mild steel ingots using sponge iron, pig iron, cast iron etc. as raw materials. The officers of Directorate General of Central Excise Intelligence (\u2018DGCEI\u2019) conducted search operations at the appellant company\u2019s factory-cum-office premises and residential premises of its director\u2019s brother-in-law along with other premises.<\/p>\n

One spiral binding pocket diary (\u2018pocket diary\u2019) from the director\u2019s chamber, and loose sheets from the residence of director\u2019s brother-in-law were seized. Physical stocks of raw materials and finished goods were taken. No excess\/only shortages of stocks were detected.<\/p>\n

Statements were recorded from various persons, and a show-cause notice was issued which alleged that the appellant company had cleared 5816.660 MT of M.S. Ingots of the value of Rs 19,13,71,626 which involved central excise duty of Rs 2,16,46,337.<\/p>\n

The Adjudicating Authority (\u2018AA\u2019) confirmed the demand along with interest and penalty. Also, a penalty was imposed on the director of the company.<\/p>\n

Analysis and Decision<\/h3>\n

Upon close examination of loose sheets, the Tribunal noted that the document was not final and was prepared by two people as the handwriting of description and value entries were different. Since pencil was used for preparation, it made it capable of modification. Neither did the loose sheets contain any words specifying that it pertained to trial balance, nor was there any signature indicating who prepared the document. The Tribunal stated that mere tallying of certain entries, does not make out these loose sheets to be complete evidence of the purchases and sales and other details pertaining to the appellant.<\/p>\n

With respect to the pocket diary, the Tribunal observed that there was nothing to indicate from that the entries therein were not pertaining to legally purchased and sold items. Further, after observing the entries in the diary, the Tribunal observed that the entries alone could not be relied on to alleged clandestine removal. Even if it was hypothetically taken as to be the correct figures, still the same has to withstand the scrutiny of corroborative evidence.<\/p>\n

The Tribunal stated that the Panchanama recording did not indicate any shortage, either of the raw materials or the finished goods. The Tribunal examined the show-cause notice and noted that the demand quantification was the residual excess clearance, arrived at by finding the difference between the figures in loose sheets and pocket diary and actual clearances recorded. The Tribunal further noted that the AA had taken care not to demand the duty on the already accounted for clearances.<\/p>\n

The Tribunal observed that out of 5 parties, the two who were enquired, were also not able to conclusively state that they had purchased goods on a cash basis without invoices from the appellant company. Further, no follow-up was made to the rest of the 3 parties. The Tribunal, hence, held that no proper follow-up verification\/enquiry process was undertaken to ascertain whether any or all the alleged clandestinely removed goods reached any of the buyers.<\/p>\n

Regarding the allegation of removal of 5816.660 MTs of finished goods, the Tribunal stated the purchases and sales would require movement of over 600 to 700 vehicles on each side. However, no statement from any vehicle owner about movement of goods without invoices was obtained. Further, to manufacture the finished goods, the appellant company should have consumed more electricity; however, the AA didn\u2019t come up with any evidence of excess consumption of electricity. The Tribunal held that the investigation woefully fell short, by merely clinging to only the two main seized documents.<\/p>\n

The Tribunal held that the confirmed demands by AA were not legally sustainable on merit. Hence, the Tribunal set aside the same and allowed the appeal without going into the time-bar aspect. The Tribunal went ahead and set aside the penalty imposed on the director and allowed his appeal.<\/p>\n

[DD Iron & Steel (P) Ltd. v. Comm. (CGST & CCE), 2025 SCC OnLine CESTAT 2055<\/a>, decided on 14-7-2025<\/span>]<\/p>\n

*Order by R. Muralidhar, Member (Judicial)<\/span><\/strong><\/p>\n

\n

Advocates who appeared in this case:<\/p>\n

For the Appellant company:<\/span> K. Kurmy.<\/p>\n

For the Respondent:<\/span> S. Dey, Authorised Representative<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Even if the figures in the document are hypothetically taken to be correct figures, still the same must be proved with corroborative evidence otherwise the document becomes irrelevant.<\/p>\n","protected":false},"author":67011,"featured_media":354291,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[85812,35215,85807,7241,85813,85809,85811,85808,85810],"class_list":["post-354282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-clandestine-manufacture-and-removal","tag-corroborative-evidence","tag-customs-excise-and-service-tax-appellate-tribunal-kolkata","tag-excise-duty","tag-loose-sheets-as-complete-evidence","tag-member-judicial","tag-member-technical","tag-r-muralidhar","tag-rajeev-tandon"],"yoast_head":"\nCESTAT order on 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CESTAT answers","author":"Editor","date":"July 5, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal holding that TCS collected from sale of scrap cannot be included in the assessable value for charging excise duty which was filed by the aggrieved on the dismissal\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":355513,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/04\/tribunal-and-commissions-july-2025-roundup-chanda-kochhar-nirav-modi\/","url_meta":{"origin":354282,"position":3},"title":"Tribunals and Commissions Roundup July 2025 | Attachment of Chanda Kochhar\u2019s Assets; ED Action on Nirav Modi Aide; Malnutrition Crisis in Telangana; Congress Tax Filing Delay & More","author":"Editor","date":"August 4, 2025","format":false,"excerpt":"From smuggling of gold, Adani\u2019s acquisition of HDIL properties, countervailing duty on areca nuts and provisional attachment in the 2005 IPO Scam case to gang rape in Panipat train compartment and collapse of school building in Rajasthan, this quick legal roundup covers important stories from Tribunals, Regulatory Bodies, Commissions this\u2026","rel":"","context":"In "Legal RoundUp"","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"Tribunals and Commissions July 2025","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/blog-16-1-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/blog-16-1-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/blog-16-1-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/blog-16-1-1.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":242626,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/22\/cestat-whether-there-can-be-a-claim-of-exclusion-of-the-freight-amount-from-arriving-at-the-assessable-value-for-the-purpose-of-payment-of-central-excise-duty-tribunal-explains\/","url_meta":{"origin":354282,"position":4},"title":"CESTAT | Whether there can be a claim of exclusion of the freight amount from arriving at the assessable value for the purpose of payment of central excise duty; Tribunal explains","author":"Editor","date":"January 22, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal filed by the assessee against the demand of Central Excise duty of Rs 5,25,70,268 along with equal penalty and applicable interest confirmed by the Commissioner, Central\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":201686,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/12\/complete-dismantling-and-further-re-making-amounts-to-manufacture-appellant-was-not-required-to-reverse-cenvat-credit-under-section-162-of-central-excise-rules-cestat\/","url_meta":{"origin":354282,"position":5},"title":"Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT","author":"Bhumika Indulia","date":"September 12, 2018","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member (Technical) set aside the impugned orders passed by CCE (Chandigarh- I). The appellant was engaged in the manufacture of Tractors and w.e.f. 09-07-2004 the tractors were exempted from\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/354282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=354282"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/354282\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/354291"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=354282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=354282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=354282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}