2007 (1) TMI 481

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..... oth sides. 2. The appellants filed these appeals against the impugned order whereby demand of Rs. 98,813/- was confirmed and penalties were imposed on the ground that the appellants cleared texturised yarn without payment of duty. 3. The brief facts of the case are that the officers of Revenue visited the factory premises of the appellants and during verification of inputs and the finished pro .....

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..... Revenue officers. The contention is that Shri Patel in his statement or any other person nowhere admitted that the quantity mentioned in rough sheet was cleared without payment of duty. The contention is that there is no evidence to show that the quantity mentioned in rough sheet was cleared without payment of duty. On a specific query from the Bench learned Counsel submitted that the finished goo .....

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..... which was further reflected in the statutory record. The carton number mentioned in rough sheet is further reflected in the private record is only small variation in the weight which is natural because earlier the cartons were weighed manually and thereafter weighed on electronic machine. Shri Patel in his statement never admitted that the quantities mentioned in rough sheet are cleared without pa .....

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