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TMI Blog2008 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... summary sheet for 21 files containing the details of month wise transactions ought to have been considered. In the net result, while confirming all other findings of the Settlement Commission, we remand the matter to respondent no. 2 for the purpose of re-evaluating the question of grant of deduction to the petitioners in respect of freight charges after considering the aforesaid documents at Exhibit-1 and Exhibit-2 and any other relevant documents in this regard which already form a part of the record before the Tribunal. - 7370 of 2007 - - - Dated:- 13-3-2008 - F.I. Rebello and R.S. Mohite, JJ. [Judgment per : R.S. Mohite, J.]. - Heard both sides. Rule, made returnable forthwith. 2. This Writ petition is filed by Gopal Gla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssable value." 5. The brief facts of the case were as under :- (a) The petitioners were engaged inter alia in the manufacturing of glass sheets and on 29-4-2004, based on investigation carried out by the officers of the Directorate General of Central Excise, the petitioners were issued a show cause notice demanding central excise duty of Rs. 3,59,85,562/- for the period May 1999 to August 2003 on the ground of undervaluation of goods. (b) On 5-5-2005 the petitioners filed an application before the Settlement Commission for settling the case made out in the show cause notice dated 29-4-2004. (c) On 25-10-2005 the Settlement Commission admitted the petitioners' application for settlement. (d) On 18-1-2006 the petitioners filed a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first drawn our attention to the documents at Exhibit-1 to the affidavit-in-reply dated 24-10-2007 filed by Mr. Harbir, the Deputy Director of respondents. According to the petitioners this document at Exhibit-1 is a document which was seized by the Excise officials. It is therefore, annexed to the affidavit-in-reply. The petitioners contended that it is the case of the Excise officials that the invoices prepared by the petitioners did not reflect the correct position. The Excise officers however, contended that the documents at Exhibit-1 was recovered from the possession of one Shri Sanjay Joshi, Sales Manager of M/s. HSG and were in the nature of "actual profit loss account of the petitioner for the period from May-1999 to November-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reight from the assessable value. 8. In our view, the documents at Exhibit-1 and Exhibit-2 to the affidavit-in-reply dated 24-10-2007 which are described in the said affidavit as "actual profit loss account of the petitioners for the period from May-1999 to November-2001" and the summary sheet for 21 files containing the details of month wise transactions ought to have been considered. 9. In the net result, while confirming all other findings of the Settlement Commission, we remand the matter to respondent no. 2 for the purpose of re-evaluating the question of grant of deduction to the petitioners in respect of freight charges after considering the aforesaid documents at Exhibit-1 and Exhibit-2 and any other relevant documents in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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