1994 (11) TMI 247

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..... der : 2. During the course of investigation, it was noticed that the duplicate copy of G.P. 1 No. 67 was dated 19-4-1986, so also the entries in the R.G. 1 register whereas the photocopy of the G.P. 1 No. 67 produced by M/s. Prakash Tubes Ltd., showed the date of preparation and clearance as 19-4-1986 but was corrected as 17-4-1986 and was duly attested by the authorised signatory. The goods in question were found to have been handed over to the transporters on 17-4-1986 as per G.C. Note and the documents were presented to the Corporation Bank on 17-4-1986, as per the seal of the said Bank on Invoice No. 227/17-4-1986". 3. Shri Yatesh Babu, Executive Director of the Company in his statement dated 12-22-1987, given before the Superinte .....

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..... iers (Pvt.) Ltd., Bangalore who have confirmed this fact. He has pleaded that there has been no double transport nor any evidence has been cited in this regard by the authorities. He has pleaded that the authorities have fully investigated the matter and they have not come up with any evidence to establish that the appellant has resorted to any clandestine move. He has pleaded that merely changing the Gate Pass date could not lead to any inference that the appellant had removed any goods clandestinely on 17-4-1986. 2. The learned Departmental Representative pleaded that the manipulation in the date of the Gate Pass must have been done with a purpose and the only purpose would be double transport of the goods and therefore the learned lowe .....

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..... eted only on 19-4-1986. It may be pertinent to submit here that the consignment referred to in the invoice dated 17-4-1986 and the G.C. Note No. 56842 was actually despatched on 19-4-1986 and there was no removal of the said goods on 17-4-1986. The Executive Director of the Appellant Company, visited the consignee s unit Kashipur, during the last week of April 1986 for business talks. At that time the accounts department of the said company M/s. Prakash Tubes, requested him to correct the date of the Gate Pass 1 as 17-4-1986 for audit purposes and he readily obliged them without knowing its implications. He did not intimate this fact to his staff at Bangalore and also to the Central Excise Department. Later the consignee wanted a certifie .....

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