TMI Blog1993 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... It was submitted that in spite of the fact that detailed point has been set out in para 6 of the order directing remand and re-enquiry, the learned adjudicating authority has passed only a general order without specifically touching on the various aspects relating to the direction in the remand order. 3. Shri Gregory, the learned SDR submitted that even though specifically the learned adjudicating authority has not considered the various issues as specified in the order of remand the same is sustainable otherwise, but however, if the Tribunal feels that the issues have to be specifically considered as set out in the order of remand the matter may be remanded with suitable direction. 4. We have considered the submissions made before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on the statements of various dealers covering a total supply of 86,373 cassettes. For this the Collector found that these statements were acceptable in evidence being voluntary deposition given at the spur of moment, even though they might have been retracted later on. However, the appellants herein have argued that the Collector had not found any discrepancy in the accounting of their main raw material, namely, pan cakes, out of which cassette tapes are made and therefore, in this context the demand for duty cannot be solely based on the statements of the dealers, and when the dealers like the other two appellants herein, have contended that they have fully accounted for the cassettes seized from them. This contention of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some of their purchases of Coney cassettes. The appellants (Kishan Electronics) also have gone on to point out certain discrepancies in the mahazar prepared on 22-1-1983 and 24-1-1983 and have contended that if these discrepancies are taken into consideration, it will be seen that there was no excess cassettes over the accounted quantity. A perusal of the Collector s order relating to these two appellants shows that no detailed consideration has been given to these points contained in their reply to the show cause notice. This, however, has a vital bearing on sustaining the demand for duty and penalty, especially in view of the fact that the Collector had found that there was no other material evidence to prove the charge of suppression of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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