2005 (8) TMI 229

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..... ber (T)]. - Appellants in E/479/2004 is M/s. Pioneer Industries Vasai (East) & E/481/04 M/s. Seven Seas Corporation of Vasai (East). Appellants are in the business of manufacturing & selling of Mild Steel Wool; they also sell, remove M.S. Scrap & dust. Both appellants are in the third round of litigation. Before the CCE (Appeals) having been directed by this Tribunal twice for de novo decision. Bo .....

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..... issues, it is found - (a) The entire charge is based on an alleged confessional statement, recorded that the quantity on the delivery challans & bill books were different in two sets. The invoices issued from the factory were hand written & when issued from factory again typed on other set kept at office at Mumbai. This ipso facto will not prove the case of the Revenue. Investigators have not pr .....

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..... Dinesh Magia has made the comments on specific Bill No. 211. As such I do not find any contradiction in the statement of Shri Dinesh Magia & the Annexure E & then reply dated 1-12-2000". does not enthuse us. This admission, as obtained, even if true, will not cause the sale of 500 to 550 kgs, at the amounts charged on Cash for 200 kgs until there is pro rata collection of additional cash for act .....

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