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TMI Blog1997 (6) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... eper and some of the other employees. 2. The learned Consultant for the appellants has pleaded that apart from these statements, there is no other evidence relied upon by the learned lower authority. The statements as such would not constitute primary evidence without any corroboration in regard to the same. As it is, he has pleaded a reading of these statements would show that these could not have been given voluntarily and, therefore, for that reason alone reliance on the same could [not] have been placed. He has pleaded apart from the demand of the duty for reason of clubbing of the clearances of the 2 units, the learned lower authority has also held that certain clearances had been made off the record and on cash and carry basis. Here again, he has pleaded the reliance had been solely placed on the statement of the storekeeper and also an other person. He has pleaded that a rough and ready method has been adopted for arriving at the clearances which were made without bringing them on record. He has pleaded as it is the firm is now closed and the managing partner is no more. He pleaded, in the absence of any credible evidence, the order of demand of duty should be set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declarations which they might have filed from time to time bona fidely. They were not required to verify by visit to the factories, any information as such, unless they had any intelligence in this regard. He has pleaded, in the face of the evidence cited in the order of the learned lower authority, it cannot be said that the appellants had filed the correct declaration regarding the production of the goods. Suppression, therefore, on their part with the intention to evade payment of duty is obvious. In regard to the clearances made without bringing them on record, he has pleaded that the storekeeper Shri Veeraraghavan has clearly stated that sales on the average of Rs. 3,000/- per day were made on that basis. This fact is corroborated by the statement of one Shri Krishna, who was associated with the appellants and he has stated that the clearances to the extent of over Rs. 2.5 lakhs per year without bringing on record were made by the appellants. He has pleaded that the learned lower authority has gone by the statement of their own employees which had not been retracted and which has also not been challenged before the learned lower authority. The manner of the clearance without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to-day no ground has been made out as to how these statements could not be considered as voluntary. The only plea taken is, the way the statements are worded these could not have been given by these persons voluntarily and the statements were under dictation by the officers. In regard to the statement of Shri Kesava Rao, it has not been shown as to the nature of the coercion or compulsion when he gave the statement. As it is, no cross-examination of the officers were either sought for to bring out the facts as to the manner in which the statement was recorded and whether there was any degree of compulsion. 6. Taking into consideration, therefore, the totality of the facts and circumstances of the case, we are of the view that the learned lower authority's findings are well founded so far as the manufacture of the goods at the premises of M/s. PEP is concerned. All the clearances of excisable goods have to be held to have been made by M/s. PEP since the goods were manufactured at their premises. The clearances made in the name of the other company, therefore, have to be held to have been made with a view to take advantage of the exemption notification which was otherwise not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the learned lower authority has no option but to go by their statement. He has pleaded that Shri Ravi who was concerned with the day-to-day working of the units and the cashier would be in a better position to say as to the quantum of goods sold without bringing them on record as he was receiving the amount in respect of the same. He has, therefore, pleaded the learned lower authority's adopting the higher figure at Rs. 75,000/- per month for the purpose cannot be found fault with. 9. We have considered the pleas made by both the sides. We observe in Para 11 of the order of the learned lower authority he has set out as under : "Moreover, it is seen from the statement of Shri Samuel, the stores keeper that he maintained (though incomplete) a separate register (Sl. No. 28 of mahazar dated 2-5-1990) which contains particulars of the goods sold without any documents. The parties have not explained anything regarding the particulars shown in this register and are silent over this evidence." It is seen that there is some record about the sales which were effected against cash without bringing them into the statutory records. The analysis of this register was called for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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