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TMI Blog2010 (4) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. S Saurabh Dixit Advocate, for the Respondent. [Order]. - M/s. Pragati Glass Pvt. Ltd. is engaged in the manufacture of glass bottles and tumblers. During the visit of the Central Excise Officers on 25-7-03, a shortage of 12,56,000 glass bottles was found. The director of the appellant unit who was present stated that they had sold the bottles @ Rs. 2 per bottle in the open market during M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Mumbai for cash. While agreeing that the statement was retracted by way of an affidavit dated 26-7-03, he submits that the fact that the stamp paper was purchased on the day of seizure and immediately thereafter it was submitted shows that even at the time of search and seizure, the Director was planning to file the retraction. He also submits that what is admitted need not be proved and in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentions that shortage of bottles was found and in respect of one size namely 100ML and no other size. Further, as submitted, it would have been virtually impossible to complete the detailed stock taking in seven godowns and the stock of more than three crore bottles if all the cartons were not of uniform size. These factors give an impression that either only one type of bottles was verified or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been shown in panchnama. In such a case the affidavit itself would have lost its validity. Having failed to do the stock taking properly in the manner which is transparent, clear and understandable, department seeks to rely only on the statement of the Director without any other evidence whatsoever. I find that Commissioner has discussed the matter in detail, analyzed the evidence and has come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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