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TMI Blog2011 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... intelligence gathered, the officers of Directorate General of Anti-Evasion searched the factory and office premises of M/s.Jayadevi Industries, M/s.Manohara Saraswathi Glass Works, M/s.Mahashree Aruna Chemicals and M/s.Sowbagyalakshmi Silicates. Verification of seized records revealed that the quantity of Sodium Silicate manufactured was disproportionate to the quantity of Soda Ash consumed and, therefore, show-cause notices were issued to each of the four above mentioned units, proposing recovery of differential duty and proposing penal action. The demands were confirmed and penalties imposed by the Commissioner vide Orders-in-Original No.4 to 7/95 dt. 21.2.95 as per details herein below :- S.No. Name of the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is substantial force in the submissions of learned consultant in this respect and therefore this matter needs to be properly re-examined in the light of his submission. It is not possible for the Tribunal to do this arithmetical work in relation to the primary documents involved. b. There is no consideration in the order of the 20 invoices, which have been shown to have been recorded in their Form IV raw materials accounts as submitted by the learned consultant above. This issue also needs to be reconsidered. c. The Commissioner has relied upon the weighment done at the weighbridge near Chennai, yet there is no evidence relating to the same which has been supplied to the Appellants as can be seen from the annexure to Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire demand relating to sodium silicate manufactured out of the entire quantity of 1202.775 MTs of soda ash. The Tribunal had held in the remand order that the ratio for arriving at the estimated production of sodium silicate in the case of M/s.Sowbagyalakshmi Silicates M/s.Manohara Saraswathi Glass Works appears to have been erroneously jacked up by first calculating sodium silicate in solid form which would be produced from the raw materials and adding extra quantity of sodium silicate cleared in liquid form. If the full quantity of 2167.000 kgs. of solid sodium silicate manufactured was converted into liquid, it should have resulted in production of 3900.778 kgs. of liquid silicate whereas the RG.1 shows only 2692.315 kgs of liquid si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the investigating authority had not obtained the statements from the owners of the vehicles and their drivers so as to prove illicit receipt of silicate by M/s.Silver Chemicals, I note that the vehicle numbers and their owners have been wrongly noted in the impugned order for the reason that lorry number TN-01-C-7189 belongs to M/s.Vani Soap Works, in which A.Ganesan is a partner, TN-01-C-6769 belongs to M/s.Manohara Saraswathi Glass Works and TN-01-D-1377 belongs to M/s.Mahashree Aruna Chemicals. The man behind the functioning of these four units i.e. the person who was actually managing all the affairs of the four units is A.Ganesan who has admitted clandestine removal of the goods in question without payment of duty in the lorries who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Ganesan raising bills in the names of M/s.Andavar Industries, M/s.Nithya Chemicals and M/s.Balasubramaniaswamy Traders; that most of the quantities covered by retail bills raised by him in the names of the four companies under his control was actually supplied to Shri A.Ganesan of M/s.Jayadevi Industries. S/Sh L.Subbaiah, Manager of M/s.Sri Srinivasa Enterprises, S.Karuppaiah, Manager of M/s.Balasubramaniaswamy Traders. Balamurugan and S.Amirtharaj, Accountants of Jayadevi Industries corroborated the statements of Shri A.Ganesan and A.Subburathinam between whom the entire transactions of purchase of soda ash without bills had taken place. Similarly, M/s.T.Ganesan of M/s.Siddhi Vinayaga Agencies had stated during investigation, that he had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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