9911796707
TMI Blog2000 (4) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to redeem the same on payment of redemption fine. 2.Briefly stated the facts of the case are as under : 2.1Appellant M/s. Royco Biscuits Co. is engaged in the manufacture of biscuits falling under Chapter 19 of the CETA. The appellant's factory was visited by Central Excise Officers (Anti-Evasion Unit) on 29-10-1987 and conducted various checks and verifications. As a result of stock taking, certain quantity of biscuits was found in excess than recorded in the accounts which was seized by the Central Excise Officers. Office-cum-residential premises of the said company was also searched and some excess found goods were seized by the officers. Apart from this excess found biscuits, certain records and documents were also se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the them. The number given in the paper slip was the actual quantity of biscuits and the cash memo showed lesser quantity, Moreover cash memo's showed lesser value of biscuits. Some of them deposed that it was very rare occasions that gate passes were given to them, wherever gate passes were given more prices were charged from them than those reflected in the gate passes. A few of the customers also deposed that after the payments were made to the appellants as per the paper slips these paper slips were destroyed and the quantities delivered were not shown in their records maintained in the regular course of their business. Different statements of different parties have been detailed in the impugned order of the Commissioner. 2.5State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of statements of their customer. He submits that their salesman Shri Samir Kumar Nandy used to sell biscuits to the customers on his own without the directions of the partners. As such the Commissioner was not correct in concluding against the appellants on the sole basis of the statement of the customers without any corroborating evidence. He submits that charge of clandestine removal is required to be proved by production of positive and tangible evidence and not on the basis of statement made by the other persons which at best can only create suspicion and doubt against them. 5.As regards the confiscation of the seized goods he submits that the goods were still in the factory premises and the entries in respect of the biscuits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses at the time of visit of the officers. Apart from this the statements of the partners of M/s. Royco Biscuits Co. admitting the sale of biscuits without payment of duty and without showing receipt of consideration against them are also available as evidence. Manager's statement also corroborates the other evidence on record. Moreover paper slips showing delivery of more quantities of biscuits than what were reflected in cash memos have also been made the basis for concluding against the appellants in question. He submits that the Department has been able to prove by production of ample evidence on record that the appellants were indulging in clandestine manufacture and removal of biscuits. He submits that Department is not required to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made any request to cross-examine their dealer's statements being relied upon against them to test the veracity of these statements. Moreover, the department has also caught hold of some of the paper slips showing delivery of more quantity of biscuits than what has been reflected in the cash memo. This factum of difference in quantity in the cash memo and in the paper slip has been admitted by the appellants' partners as well as the manager. In our view nothing more is required to establish the charge of clandestine removal of the goods. 9.As regards the confiscation of the biscuits in question we find that it is not a simple case of non-entry in RG 1 register. This non-action on the part of the appellants when viewed in the backdrop of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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