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TMI Blog2008 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ute hotchpotch manner, without application of mind, and without examining the entire record, from the appropriate standpoint, to arrive at an ultimately reconcilable conclusion, of the whole scenario. In such circumstances, instead of ourselves undertaking the long drawn exercise of examining the entire record from the standpoint of every import, manufacture, disposal, stock of every article, and production, and then, to arrive at a conclusion, one way or the other, about the sustainability or confirmation of demand, or dropping of demand, we better stand advised, to set aside the entire judgment whole hog, with respect to all the four appeals, and remit the whole matter to the learned Tribunal back, with a direction, to give reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iation in stock, as indicated in the show cause notice. Thereafter, reply to show cause notices were filed by different persons, and certain evidence was also recorded, and ultimately the learned Commissioner passed the order Annex.1, dated 10-3-2004, confirming various demands, and levying various penalties on different appellants. We need not quote the operative part of the order, as even the operative part runs into three long closely typed pages. The appeals were filed against the order, and the learned Tribunal passed the impugned order. 3. The broad controversy was about procuring mechanical watch movements, and not using them, and clandestine removal of watches, and some discrepancy about the number of watch cases, and watch moveme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were manufactured and removed clandestinely, in absence of any tangible evidence to prove the correctness of these entries, and actual removal of goods to various buyers by the company in the market. Similarly, the demand of Rs. 36,587/- and Rs. 26,066/- on the basis of note pads, and loose papers, recovered from two dealers of the watches, one from Jabalpur and other from Gwalior, was also set aside, on the ground, that it could not be legally confirmed, as none of the dealers had disclosed the names of the employees, who sold these watches against cash payments. 5. Then, the Appeal No. 2667 was taken up, and the Tribunal straightaway proceeded to find, that a duty of Rs. 5,12,343/- and Rs. 6,79, 563/- had been confirmed, for having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was final court of fact, it was required to go through the entire record, with the assistance of the representatives of the either side, and even by itself, to arrive at the conclusions of facts, while hearing the appeals. 7. Arguing Appeal No. 16 of 2005, learned counsel for the appellant pointed out, that a Modvat credit of Rs. 10,94,320/- only had been availed, as against which the demand of Rs. 24,36,570/- has been confirmed. Faced with this, learned counsel for the respondents showed us the statement, annexed with the show cause notice, but then, that also showed the availing of Modvat credit of Rs. 13 lacs and odd, and then the figure of Rs. 24 lacs and odd was sought to be justified on the ground of it being inclusive of the count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not capable of any use, or are believed to have not been used, then either the mechanical movement should have been found in the stock, or they must be established to have been clandestinely disposed of, which fact of clandestine disposal must be found to have been proved, on the parameters considered by the learned Tribunal, on which the other clandestine removal has been adjudicated. We are informed that against the portions of the judgments, wherein demand has been dropped or set aside, the department has filed appeals, which are said to be pending at Jaipur Bench, and against the portions of the judgments, wherein the demands have been confirmed, these appeals have been filed. 9. In our view, the above recapitulation is more than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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