TMI Blog2004 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... lte, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellants are engaged in the manufacture of different brands of Gutkha. On 2-8-99 the officer of Revenue department visited the factory of the appellant and during the search of the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption fine of Rs. 10,000/-. The duty was confirmed and penalty of Rs. 50,000/- was imposed on the firm as well as on the Director. The appellant filed appeal and the same was dismissed except the penalty on Managing Director was reduced to Rs. 10,000/-. 3. The contention of the appellant is that the computer generated loose sheets belong to their sister concern and the clearances mentioned in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Jhangee admitted before the officers of Revenue regarding the clearance of various brands of Gutkha as mentioned in the statement without payment of duty. The appellant produced the retracted statement which was conveyed to the Revenue authority. There is no proof regarding the receipt of this letter in the office of the Revenue nor there is any postal receipt produced by the appellant. In the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be made basis for confirmation of demand on the ground that the goods were cleared without payment of duty. The Tribunal held that the mere presence of slips is not sufficient for demand of duty in absence of other evidence regarding excess and shortage of raw material etc. In the present case there was excess of raw material as well as the final product. The raw material was not entered in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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