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1995 (3) TMI 260

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..... f various Hindi films. Some of the cassettes had labels with the name Super . The officers also found that there was a room in the factory equipped with video cassettes recording. The officers recorded the statement of Shri Suresh Chand, an employee. He stated that the factory contained 48 video cassette recorders on which video cassettes were being recorded, and the pre-recorded cassettes were despatched outside the factory. A statement to the same effect was also given by another employee, Km. Aneeta Goyal. The officers seized 204 pre-recorded cassettes - 132 cassettes on which recording had been erased and 59 blank cassettes. In the course of investigation, the officers searched the premises at 89, Palika Bazar, New Delhi and recovered .....

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..... eived within 60 days of the application for licence, it is deemed to have been granted. However, he emphasised that recording was done only to test the 48 video cassette recorders which the appellant had purchased. The appellant was also apprehensive of action for breach of trust and violation of contract by film-makers with whom it had entered into contracts for recording cassettes. He emphasised that no pre-recorded cassette had been cleared by the firm. The 204 pre-recorded cassettes lying in the factory were not ready for sale and finishing work was to be done on them. Fifty-nine cassettes had not been entered in the RG 1 register because they were the previous day s production. The 132 erased cassettes have been received as replacement .....

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..... llector s action in not summoning him is correct in law; she has further made it clear that should Shri Balinder Singh Sachhar wish to be cross-examined by the appellant, he was at liberty to appear for that purpose. The appellant does not dispute any of these facts. In these circumstances, it cannot be said that the appellant was not given an opportunity to question Shri Balinder Singh Sachhar recording his statement. There has, therefore, been no failure of natural justice on this account. 5. We also do not agree whether the fact that U-Matic cassettes were not found establishes conclusively that the appellant could not have manufactured pre-recorded cassettes. We agree that U-Matic recorders and cassettes are used in order to obtain re .....

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..... ring the period in question, the appellant is not able to furnish any evidence to this effect, or to assail successfully the allegations in the show cause notice from the Additional Collector s finding. The presence of a large number of video cassette recorders of the substantial quantity pre-recorded cassettes found in the factory in the shop lend credence to the Additional Collector s finding. The Assistant Collector s finding that the claim that 59 blank video cassettes were not entered in the RG 1 register because they were the previous day s production is an after-thought since it was not made immediately after seizure has also not been successfully challenged. The appellant has itself agreed that 132 erased cassettes had been recorded .....

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