9911796707
TMI Blog2014 (11) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... . Present order is passed as a result of remand order No. A/1161-1165/WZB/AHD/2007 passed by this bench wherein adjudicating authority was asked to decide the matter in de-novo proceedings after giving proper opportunity to the appellant. 2. Shri Willingdon Christian (Advocate) appearing on behalf of the appellants argued that a case of clandestine manufacture and clearance of excisable goods was made against the appellants on the basis of 8 note books recovered from the appellants during the search operations. These diaries contained details like date wise accounts of cash, stock of finished goods, raw material receipts, production related data, delivery of finished goods etc. for the months April to November 1997. That visiting officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concerned persons were retracted. That the data of despatches in the said eight note books also contained despatches of certain trading firms at Mumbai as per statement dated 04.12.1997 of Shri Chandubhai M. Vohera. That there is no corroboration of extra raw materials procured by the appelalnts for making alleged clandestine manufacture and their subsequent clearances on which duty has been demanded. That no excess raw materials/ finished goods are seized anywhere in these proceedings. That out of 50 LRs as per statement of Shri Parvez D. Zack, Partner of M/s. Ahur Mazda Roadways, only 24 LRs were found mentioned in the eight note books. That no investigation was made for the remaining 26 LRs. It was also argued that eight note books als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n statements cannot be accepted as a piece of evidence against the appellants. 3. Shri Govind Jha (AR) appearing on behalf of the Revenue defended the order passed by the adjudicating authority. In the written submissions learned AR emphasised the oral and documentary evidences indicated in the show cause notice and argued that statements of Shri Chandulal M. Vohera of the appellant were recorded over a period of two years and he could not produce any evidence of trading goods and also did not bring any retraction made to the knowledge of the investigation. Learned AR relied upon the following case laws:- (a) ESS Jay Poly Films (P) Limited - [2010 (249) ELT 575 (Tri. Del.)] &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants is that the said eight note books were recovered from the residence of Shri Chnadulal M Vohera and not from the factory premises. It is not appreciated as to what difference it will make when appellants are not disputing the correctness of the facts stated in these eight note books when the same were maintained by either the appellants or their employees. In the initial statements given appellants confessed to have manufactured and cleared goods mentioned in the eight note books. In between appellants also argued that the said eight note books also contained the goods under trading activities done by them. Adjudicating authority has given detailed findings in paras 7.4.1 to 7.4.6 of the adjudication order as why the explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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