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TMI Blog2012 (6) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ter following the principles of natural justice. - E/826/2001 - - - Dated:- 30-5-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri J.S. Negi, A.R.: for the Revenue. Per: M.V. Ravindran: When this matter is called, there is a adjournment request from the advocate on record on the ground that he has to appear in some other part heard matter before Hon ble Mumbai Tribunal. However, since the matter has been re-listed as per the direction of Hon ble President and moreover the appeal pertains to the year 2001, we decline the adjournment request and take up the appeal for disposal. 2. This appeal is directed against the order in original No. 20/MP/2000 dated 29.11.2000. 3. The relevant facts that arise for our co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Tribunal is devoid of reasons and hence they are not able to appreciate the correctness of the order or otherwise of the conclusion arrived by the Tribunal. Coming to such a conclusion, their Lordship quashed and set-aside the order passed by the Tribunal and remanded the matter back to the Tribunal to decide the issue. Hence this matter is listed today. 4. Learned counsel appearing on behalf of the appellant would submit that adjudicating authority has erred in relying upon the retracted statement of the Partner of the appellant and that, there was reason for delay of six days in retracting the statement, as there were intermittent holidays, on account of Shri Mahavir Jayanti, Dr. Ambedkar Jayanti etc. It is his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice and submit that there are no grey challans found from the premises of the appellant in question of these entries and hence there cannot be any allegation that the clearance was without payment of duty. He would also submit as specimen for supporting this argument, the entries at serial Nos. 19, 20 and 21 of the annexure C to the show cause notice and submit that there is no co-relation between the entries in the private note books and in grey challans forming the basis of allegation of clandestine removal by the appellant. It is his submission that there is inherent contradiction in the statements of merchant manufacturers who had admitted that they had sent the grey fabrics to the appellant, as is brought out from the annexure C , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Pakka challans and there was a confessional statement of Partner on 12.4.1995 i.e. on the date of visit of the officers before the Pancha witnesses. (ii) He has also recorded that the retraction of statement of the Partner of the appellant is in the form of affidavit which was executed before the Deputy Mamalatdar, Surat on 18.4.1995 i.e. six days after the detection of the case and the time taken for retraction from the original Panchnama is an afterthought and there is change in the mind as the statement clearly indicated that there was evasion of duty. (iii) That the Kacha/ Pakka challans inter-alia contain particulars such as, name of the merchant manufacturer, date, quality of grey fabrics, total meterage and name of the Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1995 of the partner of the firm having been retracted, the evidentiary value of it could be in doubt. 8. Further, we find, even assuming that the said statement would be correct, the said statement records, at the most the clearances of approximately 4.22 Lakhs L. Mtrs. of processed MMF, while the demand of duty is on approximately on 12.85Lakhs L.Mtrs. of processed MMF. There is inherent contradiction of the quantity allegedly cleared by the appellant. We also find that the merchant manufacturers whose statements were recorded and those merchant manufacturers whose statements were not recorded were all considered for the purpose of calculation of the alleged clandestine clearances by the appellant, were without any co-relation and wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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