9911796707
TMI Blog2004 (6) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod MMF were chargeable to Additional Excise Duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957 at the rate specified vide Notification No. 48/90-C.E., dated 20-3-90 and were exempt from Basic Excise Duty. Cotton fabrics were wholly exempt from payment of BED under Notification No. 53/91-C.E. during 92-93 and from payment of AED leviable under AED (GSI) Act, 1957 vide Notification No. 48/90. 2. Pursuant to a seizure of 22,096 Lmts of MMF on 30-6-93 which were being carried in hand carts without payment of duty misdeclaring them as cotton fabrics, a detailed investigation was carried out by the Central Excise officers. The investigation seemed to have revealed that the appellant-company and its directors indul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular it is contended that there is no evidence of consumption of any excess grey fabrics in the manufacture of MMF; that no evidence exists such as delivery documents, transportation vouchers, octroi receipt etc. suggesting clandestine removal of MMF; that the customers who were supposed to have received non-duty paid MMF did not mention the exact quantity received from the appellants; that the appellants received grey fabrics for folding/mending jobs for which job charges were collected but the Commissioner held that all grey fabrics received in the appellants godown were processed into MMF and confirmed the demand; that the testimonies of the investigating officers as well as the affidavit filed by the Directors of the company hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the duty on 1809926 lmts. of printed fabrics alleged to have been removed without payment of duty. In support of the finding that the company indeed removed MMF of this quantity without payment of duty the Commissioner mainly relied on the records maintained by the company such as the Register maintained at flat bed section of the mill, the statements of the printing masters, the statements of the contractor who was engaged by the appellant-company to carry out the actual printing, the statements of Printing Supervisors, the statement of the excise clerk, the statements of the two directors of the company, the statements of the recipients of non-duty paid MMF, R.G.1 register maintained in the factory, the lot registers which gave accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department is only in support of the allegation that the appellant failed to discharge duty on processed MMF, on all the quantity produced by him. The conduct of the appellant as reflected in the seizure of 22096 Lmts. of MMF clearly shows that the appellant was indulging in clearing MMF without payment of duty by mis-declaring them as cotton fabrics. The appellants themselves have not come out with any plausible explanation as to how the figures shown in the daily production registers are either wrong or unreliable. Their only defence in that the department should not have solely relied upon the contents of the Registers. We observe that this defence is untenable at least for two reasons. Firstly these registers were seized from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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