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TMI Blog2002 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. The penalty amount of Rs. 26,73,583/- (rupees twenty six lakhs seventy three thousand five hundred eighty three) was however reduced to Rs. 10,00,000/- (rupees ten lakhs) and the redemption fine in respect of the seized and confiscated goods was also reduced to Rs. 10,000/-. The interest confirmed under the provisions of Section 11AB was set aside. The above order was pronounced in the open court. Now we proceed to record the reasons for the above order. 2. The appellants are engaged in the manufacture of electric fans and during the period relevant for the present appeal, were availing the benefit of Notification No. 1/93-C.E., dt. 28-2-93 on the ground that the total clearance from their factory in a financial year was duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us persons including the proprietor of the appellant company as also the Manager were recorded. In the said statement Shri S.P. Jaiswal, proprietor of the company admitted that no records for production, sale, removal, purchase of raw material in respect of the electric fans manufactured by them were being maintained. He also admitted that electric fans were being manufactured in the name of 'Zenson', 'Arun', 'Nikkon' and 'Total' and out of the said brand name, 'Nikkon' and 'Total' belonged to other persons. Recording the note book seized from his premises he stated that the same contained records of removal of finished electric fans from the appellants' factory during the period 14-12-95 to 31-8-96. It was also deposed that the said record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority however, did not find favour with the above explanation of the appellant and confirmed demand of duty and imposed penalty, as detailed above. The said order is impugned before us. 8. Dr. Samir Chakraborty, ld. Adv. appearing for the appellant virtually reiterated the same grounds which were put before the Commissioner. He submitted that the entire case of the Revenue is based upon the entries made in the said note book read with the statements of Shri Jaiswal, proprietor of the company and Shri Birbal Roy, Manager. He further submits that during the course of adjudication, when Shri Birbal Roy was examined he accepted the note book as belonging to him and reflecting upon the transaction made by him in his p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval. Against the date of removals a particular number (for example 48) has been shown. The next serial number shows another number (for example 192) and there against the vehicle number has been mentioned. It has been found that the first number i.e. 48 reflects the number of boxes, which have been found to contain four fans and when multiplied by 4, the number of fans i.e. 192 has been given. These number of boxes and number of fans tally in each entry. It is also seen that the vehicle number WBV-6801 which was intercepted by the officers is the vehicle used for transportation of the fans as reflected in the said note book. The ld. Adv. has also failed to explain as to how the same vehicle was used by the appellants company and the Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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