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TMI Blog2013 (5) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable unless the goods found short at the factory and the goods found at the premises of Rider Sales Corporation are the same. The adjudicating authority may check this aspect and quantify the demand. Regarding goods seized at the premises of various dealers - held that:- the only evidences are the statements of the dealers and the same were not allowed to be cross-examined apparently because they are co-noticees. Once the persons giving statements are not cross-examined the value of the statements as evidence comes down. This aspect also is not considered in investigations and proceedings. Considering all these aspects I am of the view that the duty demand on goods seized at the dealers’ premises is confirmed without adequately prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Delhi operated in the name of Rider Sales Corporation from where also goods without any duty paying documents were seized. (iii) Premises of M/s. Deepak Rubber Industries, a job worker of the first appellant, also was searched and some unaccounted goods were seized. (iv) Goods were seized from 7 other premises belonging to the dealers of the products manufactured by JRPL for the reason that the dealers were not able to produce duty paying document. (v) Immediately after seizure of goods statements were recorded from various persons, in charge of the premises of the dealers, asking them to explain the duty paid nature of the goods seized. In the statements recorded such persons admitted transactions in unaccounted goods. (vi) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.S. Dealers 75,000 10,000 5. Bhatia Motors 12,000 10,000 6. Shalimar Motors 8,000 10,000 7. K. K. Sales Corporation 15,000 10,000 5. On behalf of the first appellant the counsel submits that on the date of visit of officers to factory the number of hose pipes recorded in RG1 was 1211 pcs and the quantity found was also 1211 hose pipes. But panchnama erroneously recorded the number as 411 in RG1 register which is not correct. He points out that the figure initially written was scored out and the figure 411 was written without authentication. So he argues that there was no excess goods in his factory. 6. The fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and selling in the market. 10. The ld. AR for Revenue submits that the Commissioner (Appeals) has not given the reason for dropping the confiscation of goods seized from M/s. Rider Sales Corporation. It appears from Para 12 of the order that it is because there was no proposal in the SCN for its confiscation. 11. He also points that the argument that the entry in RG-1 on that date showed 1211 numbers of hose pipes is not correct inasmuch as the copies of RG-1 statement produced is not signed or attested by any one. He draws attention to the entry dated 29-4-2011 showing production of 800 pipes and balance as 2011 pipes as on that date. He points out that production of 800 pipes on a day is an abnormal figure as compared to the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 25-6-2003 talks of document number 272 from file No. 2 recovered from the office premises and document number 27 in the same file. There is an admission that amount A shows goods sold against invoices and amount B shows goods sold without invoices. It is not known why these are not mentioned as relied upon documents in the SCN. Perusal of the statement dated 25-6-2003 by the Director shows that the first appellant was indulging in clandestine clearance. So I am of the view that duty demand for goods found short in the premises of the first appellant is payable. Further the first appellant has to explain the nature of the goods found at the premises of Rider Sales Corporation which is its own premises. There is no argument that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was no notice issued to M/s. Rider Sales Corporation for confiscation of goods appears to be accepted by Commissioner (Appeal) and revenue is not in appeal against the order. So at this stage there is nothing to be done on dropping of fine and penalty on this count by Commissioner (Appeals). But I note that he has not given any relief in the matter of duty demanded in respect of these goods. In the circumstances I do not want to draw any conclusion based on the fact fine and penalty in respect of goods seized from Rider Sales Corporation has been dropped and that is the reason for my finding in the previous paragraphs. 17. The next issue is whether Revenue has been able to prove that the goods seized at the premises of various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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