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TMI Blog2018 (10) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... much later. In such statement also, the assessee admitted partial diversion of the goods. The details and whereabouts of Iqbalbhai could not be provided by him - Both the Commissioner (Appeals) and the Tribunal were of the opinion that the statements of the Director recorded by the raiding party were in terms of Section 108 of the Customs Act, which was admissible in evidence. The entire issue is, thus, based on appreciation of the materials on record. No question in this respect arises. Time Limitation - Held that:- This ground also has no merits - When the show cause notice was issued beyond a period of one year from such visit, which is the normal period of limitation, the Tribunal and the High Court held that such notice was time ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rations. The Department issued showcause notice dated 09.01.2002 for recovery of Customs Duty with interest and penalty. The appellant resisted the proceedings. The competent authority confirmed the demand. The Commissioner (Appeals) dismissed the appeal. Thereupon, the assessee filed further appeal before the Tribunal. The Tribunal dismissed such appeal, upon which, the present appeal has been filed. 3. The appellant raised two main grounds. The first contention is that the conclusions were based solely on the statements of the Director of the Company, which was, later on retracted. The second contention is that the notice was time barred since on the date of the raid, the panchnama was drawn, which recorded the factum of clandestine re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice when Duty is not paid or is shortpaid on account of fraud, misstatement, collusion or breach of Rules so as to evade Duty. If the allegations are believed, then there was clearly an attempt to evade the Duty. 6. In case of CCE, Mangalore (supra), the facts were vastly different. The Superintendent of Central Excise had visited the factory premises of the assessee Company. During verification, it was found that there was mismatch in the Stock Register, in the Accounts and the stock actually available. This was explained by the Officers of the Company as being an error of the Assistant maintaining the Books of Accounts. Under the circumstances, when the show cause notice was issued beyond a period of one year from such visit, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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