9911796707
TMI Blog2001 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... AMU". Proceedings were taken out against them and the other appellants by issuing show cause notice dated 12-9-95 for having evaded the duty by clandestine removal as well as by undervaluation of the goods. The duty demand raised in the show cause notice was of Rs. 9,53,88,001/- allegedly evaded by clandestine removal of goods and of Rs. 10,88,498/- allegedly short-paid by undervaluing the goods. Both the manufacturing units of the company, appellant No. 1 were also searched and some shortage of the cartons was found and for that separate proceedings were initiated. The officers of DGAE also searched the residential premises of one S.P. Sharma, appellant, Director of M/s. H.H. Traders (P) Ltd. and distributor of the appellant No. 1, company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding abbreviations used by him in the entries in private diary/loose papers/ledger that these pertained to the purchase of Prince Supari and Black Supari from the appellant company and not Pan Masala, and dropped the major duty demand, the Commissioner could not rely upon those very entries for the period in question for confirming the demand of the disputed amount. He has also contended that there was no evidence regarding the role of Appellant Nos. 2 to 7 in the alleged clandestine removal and undervaluation of the goods. Therefore, the impugned order of the Commissioner deserves to be set aside. 6. On the other hand, the SDR has simply reiterated the correctness of the impugned order. 7. We have heard both the sides and gone the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent from the observations of the learned Commissioner in para 23.07 of the impugned order. The abbreviations recorded in the private ledger/charts/loose papers, were P, B, MB, Y, YG, RB, CM, SSM and SPM. At the stage of investigation, S.P. Sharma, appellant explained that these abbreviations related to purchase of Prince Gutka and Yamu Pan Masala, from the Appellant Nos. 1 to 4. However, when he was cross-examined recorded on 20-12-99 during the adjudication proceedings he offered the explanation that his earlier statement was not voluntarily and that the abbreviations P B stood for Prince Supari and scented Supari. He denied the purchase of Prince Gutka and Yamu Pan Masala from the Appellant Nos. 1 to 4 without payment of duty. His this e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since been filing the classification list as and when required regarding manufacturing activities carried out by them. It is on record through classification list that the party was manufacturing scented Supari also." In view of his these findings/observations mere abbreviations in the private ledger/charts/loose papers maintained by Shri S.P. Sharma, appellant could not, therefore, be made the basis for confirming the duty demand of the amount in question on the appellant company and for imposing penalties on other appellants by the Commissioner, especially when there was no corroborative evidence in support of those abbreviations as even recorded by the Commissioner himself in para 23.18 also of the impugned order. No reason whatsoever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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