TMI Blog2000 (12) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... was carrying steel ingots. On verification, it was found that the appellants made two clearances and no duty was paid on these clearances. The driver of the truck, in his statement, admitted that he also taken the steel ingots to the godown of M/s. Gupta Jee Sons without payment of duty and the goods were unloaded in front of the godown. Steel ingots were also found in front of the godown of M/s. Gupta Jee Sons. The ingots taken into possession. During the verification, 4.220 MTs of steel ingots were found in excess to their statutory record. These goods were also taken into possession. During the investigation, it was also found that 71.135 MTs steel ingots were removed without payment of duty and these goods were cleared by the priva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s. Balls and Cylpebs Ltd. v. C.C.E. reported in 1997 (92) E.L.T. 496 (Tribunal) = 1996 (1) RLT 560. In respect of duty on 71.135 MTs. of steel ingots, the submission of the Counsel is that the demand is only based on entries made in the octroi record. He submits that there is no evidence is on record to show that the consignments mentioned in the octroi record, have been delivered to the customers. His submission is that in absence of any corroborative evidence, the demand is not sustainable. He, therefore, submits that the appeal be allowed. 4. Heard ld. D.R., who reiterates the findings of the lower authorities. 5. In this case, the appellants admitted the ownership of the trucks, in question and also mentioned that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his demand is made only on the basis of entries made in the octroi record showing the truck numbers of the appellants, is not a substantive piece of evidence for confirming the demand. It is admitted by the appellants that the trucks mentioned in the octroi record, are private trucks of the appellants and are not used as public carrier. As per the octroi record, these trucks crossed the octroi barrier with steel ingots. Further, when the manufacturer cleared the goods without payment of duty, he will not make any entry even in his private record showing the name of the customer and he will not show the receipt of amount in respect of such consignments. There is no explanation put-forth by the appellants in respect of octroi record showing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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