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2010 (6) TMI 403 - CESTAT, AHMEDABADDemand – Excess and shortage – partner admitting offence of illicit clearance - cross examination, one of the panchnama witnesses stated that he entered the premises only on 6-9-97 at 16.00 hrs whereas according to the Panchnama, the search was over at 14.30 hrs - The investigating officer during cross examination could not explain as to how the fabrics received under 3 challans on 4-9-97 could be treated as processed and cleared without payment of duty - Panchnama does not connect the appellants/invoices with grey fabrics found short - merchant manufacturers in response to the show cause notice had stated that no goods were received by them without Central Excise invoices and they were not part of the activity of duty evasion - Panchnama was defective, no proper procedure followed for measuring; no explanation is coming regarding Annexures A and B, result of cross examination of panchnama witness, inability of investigating officer to explain the methodology and their inability to explain how the grey fabrics received under 3 challans on 4-9-97 could be processed and cleared on the very same day – Appeal rejected
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