TMI Blog2000 (6) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with Shri Mayur Shroff, advocates for the applicants. We have also heard Shri Deepak Kumar, SDR for the department. 3. On 30/31-3-98, the Officers of the Central Excise searched the premises of M/s. J.I. Gandhi Silk Mills and also the premises of their employees and traders who had sent grey fabrics to them for processing. Certain incriminating documents were seized. Statements of the concerned persons were recorded. At the end of the investigations, show cause notice was issued alleging evasion of duty and proposing penalties on concerned persons. The Commissioner of Central Excise, Surat I, after hearing the concerned persons passed the order, now impugned before us. In this order, he confirmed duty amounting to Rs. 86,92,118/- levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity shown in the private books as the quantity on which the duty was evaded. By virtue of the fabrics having been stendered more than one time, it is his submission that the actual quantity of which the duty was evaded was about 1/3 of what has been held by the ld. Commissioner. He relies upon the certain books presented to the department by Shri H.I. Gandhi, Director of the mills during the course of his statement on 12-12-98. They dyeing book was referred to in his statement juxtaposing the entries relied on by the department showing that the meterage adopted by the department was inflated. 5. Shri Deepak Kumar submits that no congnizance be taken on these documents filed after nearly 5 months of the initial search and investigations. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mills runs all three shifts. Prima-facie, we do not find that the figures given in the documents later produced would reduce the validity of the figures on which the department placed reliance but it would also appear that if the later productions are authentic documents then only a part thereof has been produced as much as the documents for the third stenter has not been produced. 8. We also taken note of the other submissions such as the Commissioner not having been granted permission to cross examine but find that they were not germane to the argument on the computation of the duty evaded. Attempt had been made to rely upon certain affidavits filed by the concerned persons in effect retracting the earlier statements made by them. One ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not merit any consideration when examining the advance payment. The statment shows that Rs. two lakhs had been deposited by the mills which fact is also reflected in the annexure to the show cause notice. It is claimed that duty of Rs. 20,76,928.50 had been deposited by the traders against the demand confirmed against the mills. Shri Deepak Kumar submits that this would have to be examined in co-relation with the document which may not be possible at this stage especially when this was brought to the notice by the ld. counsel at the time of arguments. 11. On consulting both the sides, it appears that the unpaid portion of the duty confirmed is Rs. 64,15,190/-. This, as per Shri Deepak Kumar, is subject to the verification. At this s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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