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TMI Blog2015 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority had examined the issue at great length. The categorization was done. The Statement of Mr. Vijay Makhija, Managing Director of the Appellant and which was recorded on several dates has been referred to. Thus, while referring to that statement the Tribunal held that there is suppression of production of plastic pipes which have been manufactured by the Appellants. The suppression is found in their statutory accounts. These goods were cleared without payment of Excise duty and issuance of invoice. Therefore, the admission is culled out or derived from suppression and which is apparent from the statement of the Managing Director. Therefore, the Tribunal opines that as error in the private records were detected but, were not acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined the issue at length and divided it into three categories as enumerated at page 95 of the Appeal paper book. Mr. Vashi would submit that where categorization shown in the private records is more than the quantity shown in statutory records then fault has been found. This approach is erroneous in law because while categorizing and in category (ii) the authorities have taken into account the quantity in RG-1 which is more than the quantity shown in the private records. Therefore, a case of mis-match between statutory and the private records which is the basis of categorization (iii) vitiates the order under challenge and to such an extent that would enable this Court to interfere with it in its Appellate jurisdiction. Thereafter referrin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found in their statutory accounts. These goods were cleared without payment of Excise duty and issuance of invoice. Therefore, the admission is culled out or derived from suppression and which is apparent from the statement of the Managing Director. Therefore, the Tribunal opines that as error in the private records were detected but, were not accounted in the RG Register. The statements have been referred to as is evident from a reading of the Para under reference namely Para 5.2 of the Tribunal s order. We are of the opinion that it is not something as Mr. Vashi would complain and namely a finding without reference to any record or not based on record. That is a finding based on record and which includes the statement of the Managing Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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