9911796707
TMI Blog2004 (12) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the evidence available on records of that particular case leads to the findings. It is the cumulative effect of the entire evidence, which is made the basis for arriving at the finding of the clandestine removal. In the instant case, we are satisfied that there exists sufficient evidence to sustain the said finding against the appellants. It is also seen that the appellants had voluntarily deposited duty amount immediately after the search and seizure which also reflects upon the fact of acceptance of clandestine activities on the part of the appellants, though strictly speaking same cannot be made the sole basis for arriving at a conclusion against the appellants. However, the appellants have contended that in the case of determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sole distributors of the appellant company for the State of Maharashtra were also put to search and incriminating documents i.e. duplicate chits, etc. were recovered from their premises. 2. In his statements recorded on the spot, Shri M.M. Tanna, partner of the appellants company admitted that the duplicate chits were used for making clandestine deliveries of their product and after accounts were settled within a period of about 15 days, such duplicate chits were torn off by them as also by the receiving party. He disclosed that during the financial year 1996-97, 1997-98 and 1998-99, their total turn over was Rs. 40 lakhs, Rs. 45 lakhs and Rs. 65 lakhs, respectively. 3. He also volunteered to pay the duty involved in the said clandesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal against the above order. The Commissioner (Appeals) confirmed the demand of duty of Rs. 4,20,038/- but reduced the penalty to Rs. 10,000/-. Penalties imposed upon the other persons were, however set aside. 6. We have heard Shri V.S. Sejpal, ld. Advocate for the appellants and Shri Sanjay Singhal, ld. JDR for the revenue. 7. The appellant's main contention is that the entire case of the revenue is based upon the statements of Shri M.M. Tanna, which in any case was retracted by him by way of filing an affidavit on 31-3-1999. There is no independent corroboration to the said statement by production of independent evidence such as, procurement of raw materials, the statements of the buyers, etc. The appellants have strongly conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as in the case of clandestine removal, the appreciation of the evidence available on records of that particular case leads to the findings. It is the cumulative effect of the entire evidence, which is made the basis for arriving at the finding of the clandestine removal. In the instant case, we are satisfied that there exists sufficient evidence to sustain the said finding against the appellants. It is also seen that the appellants had voluntarily deposited duty amount immediately after the search and seizure which also reflects upon the fact of acceptance of clandestine activities on the part of the appellants, though strictly speaking same cannot be made the sole basis for arriving at a conclusion against the appellants. 9. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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