TMI Blog1999 (9) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Asthana, Member (T)]. - These are two appeals against order-in-original No. 29/92 dated 29-10-92 passed by Collector of Central Excise wherein he has upheld the charge in the show cause notice wherein it was proposed to add the value of clearances of the appellants that of another unit M/s. Premier Paper Convertors . The demand confirmed is Rs. 1,15,206.08 and penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as against this tangible evidence, Ld. Collector has simply gone by the statement of Shri P.P. George which was later retracted. The said statement was to the effect that the said cylinder machine had not been used. Ld. Advocate submits that similarly statements of Shri P.K. Thomas, office assistant, Shri Reginold George, Partner had also been retracted vide affidavits which are at annexures H I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that M/s. Premier Paper Convertors were not a dummy unit, but because nothing was manufactured there, therefore the production shown on record was added to the production of the appellants. He also submits that the goods unaccounted worth Rs. 80,000/- were found and seized during the visit. Therefore, he submits that there was sufficient evidence for the duty demanded. 4. We have carefully cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase motor and that single phase electric supply connection existed. We further find that if unaccounted goods were found in the premises of the appellants, that by itself would not come to prove that there was no production in the premises of M/s. Premier Paper Converters as this was a separate issue. Therefore, taking totality of the evidences into consideration, we find that except for the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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