9911796707
TMI Blog1993 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... tional evidence which has been listed as Miscellaneous application No. 1665/92-C, dated 7-12-1992 duly supported with an affidavit sworn before Notary Public was presented in the Registry on 8th December, 1992. Shri Lachman Dev, the learned consultant along with Shri B.B. Gujral, the learned advocate, has appeared on behalf of the appellants. The appellants, along with the appeal memo had also filed a paper book running into 160 pages and 2 additional paper books pertaining to gate passes and RT 12 returns were also filed. The matter had come up for hearing on 3-11-1992 and on that day Shri Lachman Dev, the learned Consultant and Shri B.B. Gujral the learned Advocate had appeared on behalf of the appellants and had addressed arguments on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellants on 11-3-1988 and on receipt of the same, the appellants had examined the seized records and during examination, the appellants had requested the Revenue authorities to supply them copies of the same and the Revenue authorities were kind enough to permit them to take photostat copies of the stock register maintained by the appellants which is in the possession of the Revenue authorities. He stated that the appellants had also looked into the other relevant records. Shri Lachman Dev drew the attention of the Bench to internal page 6 of the impugned order passed by the Additional Collector of Central Excise wherein he has observed as under: - I have also seen the production register being maintained by the party in this reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence in the nature of photocopies before the Collector which now have been incorporated in the paper book filed before the Tribunal. He reiterated that there is no mention of invoices in the order though these were produced before the adjudicating authority for perusal. He pleaded that the production register is very vital for proper disposal of the appeal. He pleaded that each and every entry in the register has to be looked into by the Collector for coming into correct conclusion and as such if this evidence is not admitted the appellants shall suffer an irreparable loss. Shri B.B. Gujral, the learned advocate. Who has also appeared on behalf of the appellants cited case law on the subject. He cited the following decisions in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal in the case of Sanjeev Woollen Mills, reported in 1992 (62) E.L.T. 478 wherein the Tribunal had reaffirmed the view of the Hon ble Supreme Court in the case of State of U.P. v. Manbodhan Lal Srivastava. He laid special emphasis at page 480 of the decision of Sanjeev Woollen Mills. Shri Singh fairly stated that if the register was also seized it must be in the possession of the Revenue authorities. Shri Singh further stated that the sample extracts which are in the nature of photocopies from register which appear from pages 46 to 49 of the paper book, he has got no objection for the admission of the same but each and every entry has to be examined by the Revenue authorities for checking the genuineness and correctness of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster for the month of February 1986. During the course of arguments Shri Lachman Dev has stated that the appellants have taken the photocopies of the register for the whole period in dispute. We have gone through the impugned order passed by the Collector. For the proper appreciation of the factum as to the looking into the evidence by the Collector, the relevant portion from page 6 of the adjudication order is reproduced below: I have also seen the production register being maintained by the party in this regard and observed that the party has taken width of blocks in inches, whereas length and height of blocks was taken in centimeters . We have gone through the order passed by the adjudicating authority. There is no mention of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal), and came to a conclusion for allowing the application for grant of permission for admission of additional evidence. After going through the whole matter, we are of the view that ends of justice require that the production register should be looked into by the adjudicating authority with full exhaustive details. We have also perused that the Collector in his order internal page 6 had made a mention of this production register. We feel that this evidence goes to the root of the matter and this evidence has to be looked into. Accordingly, we order the admission of additional evidence placed before us for the month of February 1986. We also order that the Additional Collector shall examine the production register at length which is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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