9911796707
TMI Blog1998 (5) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. Heard both sides. 2. Revenue authorities booked a case against the appellants by a show cause notice dated 29-5-1992 for evading duty during the period 1987-88 on the basis of difference in sale figures as given in the balance sheet for the period ending on 31-3-1988 and as given in RG 1 for the corresponding period. The balance sheet showed sales figures of plywood to the tune of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently than plywood. Therefore sale figures of peeling roller cannot be included in the sales figure of plywood. (2) Transport charges cannot form part of the sales figures as given in the balance sheet because the prices approved by the department were prices that is exclusive of the transport charges. Ld. Advocate submits that both these findings of the adjudicating authority are wrong inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and the appeal should be allowed with consequential relief to the appellant. 4. Opposing the contentions ld. JDR Shri R.K. Roy reiterated the findings of adjudicating authority. We have carefully considered the pleas advanced from both sides. We observe that the case has been made out on the basis of difference in sale figures as shown in the balance sheet and as arrived at from RG 1. Balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales figures of balance sheet and that of the RG 1 except to the extent of Rs. 6,078.74 as shown in letter dated 27-8-1991 (available at page 31) in response to an audit objection addressed to the Assistant Collector. This minor figure of six thousand and odd against a total figure of sales of over rupees six crores, in our view, is not very material so as to make a case against the appellant. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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