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TMI Blog2012 (1) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... with the bank to find out who had opened account in the name of M/s. Com Trade Agency and who operated this account, especially in view of the fact that both the statements of Shri Rajesh Manglani were retracted. Signatures will obviously not tally with the actual signature of Shri Rajesh Manglani, which he has put in the statement etc. Findings of both the lower authorities are not clear as to which signature tallies with which and there is no clarity as to who issued the bills in the name of M/s. Com Trade Agency. In this case also, the efforts made by the officers in recording statement of the buyers would have been of great help if the buyers were to say that they had dealt with M/s. Siddhi Computers or Shri Rajesh Manglani. None of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uotations in the name of M/s. Com Trade Agency using the blank letter heads found in the office belonging to M/s. Com Trade Agency. The officers proceeded to calculate the total amount of clearances based on the invoices of M/s. Com Trade Agency found in the premises and proceedings were initiated, which culminated in confirmation of demand for duty of Rs. 2,10,900/-, imposition of penalty of Rs. 2 lakhs on M/s. Siddhi Computers and of Rs. 20,000/- on the partner Shri Rajesh Manglani. Both are in appeal. 2. Ld. Counsel on behalf of the appellant took me through the details of the case and submitted that there are several wrong factual findings in the orders passed by the lower authority viz. cheque books of M/s. Com Trade Agency were foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, there is no basis for this finding. Further, no investigation has been carried out with the bank to find out who had opened account in the name of M/s. Com Trade Agency and who operated this account, especially in view of the fact that both the statements of Shri Rajesh Manglani were retracted. The department should have verified with the bank as to who operated the account and if it were to emerge that the bank account in the name of M/s. Com Trade Agency was opened and operated by any of the partners of M/s. Siddhi Computers, the case of the Department would have been strong and naturally verification with the bank was something which could not have been denied easily. In the absence of statement of Shri Harish Soni, who is supposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was a dummy unit, whereas the buyers are saying that they have purchased the computers from M/s. Com Trade Agency. There is no evidence of any efforts having been made to trace Shri Harish Soni, either by the Department or by the party. 5. The analysis and discussion of facts and circumstances of the case would show that the Department has not been able to make out a case against the appellant as regards manufacture of computers and clearance of the same. Other than statement of Shri Rajesh Manglani, there is no other evidence to support the case of Revenue. Therefore, the appellants are entitled to the benefit of doubt as regards evasion of duty and accordingly the appeals are allowed, after setting aside the impugned order. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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