2006 (5) TMI 243

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..... ayment of duty. 3. Brief facts of the case are that in the manufacture of 1st November, 1999, it was found that appellants were clearing the goods to Jagdamba Steel Traders which is proprietary concern of Shivji Ram who is also partner in appellant s Firm. During the search of premises of Jagdamba Steel Traders, Note Book was recovered which was written by one Ram Kumar in charge of the Godown. Shri Ram Kumar in his statement specifically mentioned that he made entries in the Note Book relating receipt of pipes from Shiv Shakti Steel Tubes factory and other manufacturer and made entries in details, the material received, Vehicle number and weight and the details, such as from whom the goods were received. He also disclosed tha .....

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..... und in their record and stock. Appellant relied upon the decision of the Tribunal in the case of Jagatpal Prem Chand Ltd. v. Commissioner of Central Excise, Delhi, reported in 2004 (178) E.L.T. 792 (Tri.-Del.) to submit that demand cannot be upheld on the basis of a statement of person who had not been allowed to cross-examination by the Adjudicating authority. 5. The contention of the Revenue is that Shivji Ram is the partner of the manufacturing Unit (Appellant) and he is the proprietor of Jagdamba Steel Traders. The Diary recovered from Jagdamba Steel Traders shows the receipt of pipes from the appellant. This fact is admitted by Shri Ram Kumar, in charge of the godown. Shri Shivji Ram and in charge of the godown admitted that pipes re .....

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..... Shri Shivji Ram who is the partner in appellant Firm and the proprietor of Jagdamba Steel Traders where he disclosed certain facts which were in his personal knowledge i.e. Bank account opened in the name of his employee Balbir. Balbir is getting only Rs. 2000/- per month and the deposits made at the time of opening of the Bank account, is more than 4 lakhs. The appellant contended that Shri Shivji Ram retracted from his statement. We have gone through the retraction, which is only to the extent he was forced to write the statement. Shri Shivji Ram is a B.Com. and it cannot alleged that he is an illiterate man and succumbed to pressure of Revenue. He is a partner in manufacturing Unit and in the statement he disclosed certain facts, which .....

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