9911796707
TMI Blog2008 (5) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... a result, a shortage of 816.865 MTs of finished goods and 61.792 MTs of scrap was detected. Subsequently, appellants vide their letter dated 15-3-1997 addressed to the Asst. Commissioner stated that stock of only bundled and packed finished material was taken and the other finished and semi-finished goods were not considered and as such the shortages as reflected in the panchnama were not correct. Statements of the appellant s Excise Clerk Shri Sohang Macwan were recorded admitting the facts narrated in the panchnama. Shri Praman Sharma, Executive Director of the company also admitted such shortages in his statement recorded on 5-11-1997. Another statement of Shri Sohang Macwan was recorded on 23-4-1997, wherein he deposed that inasmuch as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice dated 2-3-2000 was issued to the appellant raising demand of duty of Rs. 13,21,483/- on shortages of MS Bars, Rs. 58,991/- on shortage of scrap, Rs. 4,46,378/- in respect of goods sold to M/s. Shrinathji Sales Agency and of Rs. 23,40,811/- on goods illicitly manufactured out of the raw material worked out on the basis of octroi receipts and Anand Nagar Palika. The notice also proposed imposition of penalties. During the course of adjudication, appellant requested for documents including the diary for explaining their case about excess raw materials allegedly received by them but not reflected in the statutory records. They also contested the demand on the ground that there was no confessional statement from the appellant s re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be of any help to the appellant. We are of the view that the request of the assessee to supply the said diary for their defence purposes was required to be acceded to by the Adjudicating Authority. It may not be a relied upon document, but as the appellant insisted that the inquiry at the Anand Nagar Palika was made based upon the entries in the said diary, we find that the same may be required by the assessee for preparation of their defence and the Department does not stand to lose anything if the said seized diary is supplied to the assessee. It is not for the Adjudicating Authority to decide whether any one of the seized documents is required by the assessee or not for the defence and it definitely fall within the rights of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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