9911796707
TMI Blog1997 (11) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... od from 17-5-1989 to 18-7-1990. Appellant was declaring the goods manufactured and paying appropriate duty. Search of the premises of the appellant and RSEO on 31-7-1990 showed 209 letters sent by Shri Ram Baran, an employee of RSEO, addressed to RSEO referring to the sandalwood supplied and sandalwood oil received without specifically indicating the name of the appellant. Excise officers verified the quantity shown in the letters with the quantity shown in the excise records of the appellant and found the quantities referred to in 201 letters tallied. It was found that in 8 letters quantity of sandalwood oil shown were much in excess of the respective quantity shown by the appellant in the excise records. 3. Shri Ram Baran and Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor. 6. The investigator and the other two persons were cross-examined on behalf of the appellant. During cross-examination of Shri Ram Baran no attempt was made to challenge the genuineness of the data contained in the 8 letters relied on by the Department. Similar was the position with regard to cross-examination of Shri Mohan Lal Maheshwari except that he stated that he was sending sandalwood to three job workers in Kannauj. 7. The adjudicating authority on the basis of the above materials held that the quantity of sandalwood oil referred to in the 8 letters of Ram Baran was, in fact, manufactured by the appellant and cleared by him without payment of duty. 8. It is contended for the appellant that the finding of produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is decision also does not lay down any general principle which can be of any assistance to the appellant. The weight to be attached to any particular evidence in a given case would depend entirely on the facts and circumstances of the case. 11. I have adverted to the evidence collected by the Department. The basic evidence is found in 8 letters written by Shri Ram Baran to his employer regarding supply of sandalwood and receipt of sandalwood oil without specifically indicating the name of the job worker. The contention that the data given in the chits may relate also to other job workers in Kannauj since Mohan Lal Maheswari admitted in his cross-examination that he was sending sandalwood to three job workers cannot be accepted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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