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TMI Blog2015 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order the third member that the said document did not mention the nature of the goods, i.e., whether the goods were mixer-grinder, electric press or toasters which were being manufactured by HM and the other sister concerns. There was nothing in the said document or any other document recovered to indicate that these sales figures pertained to mixer-grinders manufactured by HM. In the absence of any evidence except the single document, which had no description of the goods, the third member to whom the matter was referred was justified in concluding the said document purporting to be a sales statement “cannot be treated as containing the figures of sale of Maharaja brand mixer-grinders manufactured and cleared by HM during 1987”. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Court, the above explanation is wholly inadequate. 3. The Supreme Court has in State of U.P. v. Amar Nath Yadav (2014) 2 SCC 422 reiterated its earlier decision in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 where it was observed as under: In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an excep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w to evading excise duty. The entire case of the Department hinged upon a single document stated to have recovered from one of the marketing companies namely Technocrat Marketing P. Ltd. ( TMPL ). It is seen from the impugned order the third member that the said document did not mention the nature of the goods, i.e., whether the goods were mixer-grinder, electric press or toasters which were being manufactured by HM and the other sister concerns. There was nothing in the said document or any other document recovered to indicate that these sales figures pertained to mixer-grinders manufactured by HM. No enquiry was made with any of the dealers about the nature of the goods purchased by them with reference to the said document. Also what the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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