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TMI Blog2012 (9) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... e on record about the receipt of any extra consideration - Demand of duty, interest and penalty set aside - E/2923/2006 - A/2060-2064/2011-WZB/AHD - Dated:- 22-6-2011 - Ms. Archana Wadhwa, Member (J) and Dr. P. Babu, JJ. REPRESENTED BY : Shri S.K. Mall, SDR, for the Appellant. Shri M.N. Saiyed, Consultant, for the Respondent. [Order per : P. Babu, Member (T)]. The facts, briefly stated are that on perusing of certain details of the statutory records of M/s. Baba Synthetics Group of Industries, the officers seized one document namely Sauda Book/ Sauda File kept by Shri Mahesh Mistry. On scrutiny of this document, it was noticed that M/s. Baba under valued the Texturised yarn which was sold through broker Shri Mahesh Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise invoices issued by appellants. Neither the show cause notices nor the impugned orders discussed the reason for deviation from the calculation arrived at by the officers when they visited the premises of the appellants and scrutinized the documents and any co-relation between the sauda book seized from Shri Mahesh Mistry s premises and any of the documents seized from the premises of the appellants. If the base was the sauda book of Shri Mistry then I am afraid the same do not stands to be authentic record for sole reliance. I have also gone through the annexures A of the notices, the page No. 118 and 148 of Sauda book and the details of clearance submitted by appellants. I find that the said sauda book and the details of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 Polytex 80/D 98.75 486.880 M/s. Ariy Textile 2. 108 Polytex 80/D 98.39 694.480 M/s. baba Filaments 3. 109 Polytex 80/D 98.75 242.320 M/s. Pooja Textiles 4. 111 Polytex 80/D 98.75 258.500 M/s. Poonam Textiles 5. 112 Polytex 80/D 98.30 592.860 M/s. Baba Filaments 6. 113 Polytex 80/D 102.75 221.850 M/s. Ragini Textiles 7. 114 Polytex 80/D 103.50 927.240 M/s. Baba Filaments 8. 115 Polytex 80/D 93.75 196.430 M/s. Baba Rayon Fabrics 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignee 1. 108 Polytex 80/D 98.75 488.020 M/s. Rajmoti Weavers 2. 109 Polytex 80/D 98.75 745.58 M/s. Mohsin Twisters 16. From above, it is clear that none of the appellants have cleared goods to M/s. Kala W works. In the circumstances, I am not able to understand how the rate of M/s. Kala W works can be applied to other consignees of appellants. 3. As found by the Commissioner (Appeals), it is seen that the appellants never cleared goods to M/s. Kala W works and if so, the rate of M/s. Kala W works cannot be applied to work out the differential amount. Commissioner (Appeals) in his findings also make out it very clear that though the department quoted co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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