9911796707
TMI Blog1997 (12) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory records and on which appropriate duty had not been paid. 2. Arguing the case of the appellant Ms. Amrita Mitra submitted that the entire case of the department hinged on the contents of private non-statutory note book which was maintained by the concerned worker who was in charge of the extruding machine where the input materials both HDPE and LDPE granules were being fed. She raised a plea that the show cause notice did not contain any worksheet to indicate how the figure of nearly 11,000 kgs. of the final product alleged to have been clandestinely manufactured and cleared without payment of duty had been arrived at on the basis of the note book. She tried to indicate that from the copies of the different pages of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of the relevant note book had been taken and only thereafter had they submitted their reply. Neither in the reply nor in the course of personal hearing had any plea been taken that the basis of the charge had not been properly indicated in the enclosure to the show cause notice as to how the alleged quantity of clandestine production had been arrived at. The said note book had been maintained by the concerned worker who had been attending to that work for nearly 5 years and hence he cannot be said to be an inexperienced and untrained or unskilled person. The authenticity of the said record had also not been questioned by any other person also on behalf of the appellant company. In that view, the Case Law cited by the learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany was such that they could not have produced the alleged quantity, he pointed out that no evidence in this regard had been produced to establish their case. He wound up his argument with the plea that the difference between the quantity recorded in the RG 1 and that reflected in the note book in question could only be by way of clandestine removal and hence the finding reached by the Commissioner is appropriate and deserves to be upheld. 4. I have considered the submissions and gone through the record. On a perusal of the show cause notice I find that while there is a reference to the documents and records which have been cited in support of the allegations in the show cause notice, there is no worksheet attached which will indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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