2002 (7) TMI 738

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..... onfirmation of demand of duty of Rs. 1,10,166/- (Rupees one lakh ten thousand one hundred sixty six) confirmed against them on the findings of clandestine removal of Battery Plates manufactured by them. An identical amount of penalty has also been imposed upon them; that the said demand of duty has been confirmed against the appellants on the basis of the entries made in the diary maintained by Sh .....

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..... nce. 2. The appellants have submitted that the alleged clandestine clearance of Lead Oxide and Battery Plates are only based upon the diary of Shri Pandit, which was actually used for recording the orders of the customers. There is nothing on record to reflect that the entries made therein, and the orders received by them from their customers, have been carried out by the appellants by actually .....

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..... m as also by the Supervisor of the firm, have been detected by the Visiting Central Excise Officers, there are statements of the Proprietor and the Supervisor, which are corroborative with each other. In the said statements, the appellants have admitted their duty-liability and removal of the goods without payment of duty. A mechanical retraction of the said statements by the deponent, has been r .....

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