9911796707
TMI Blog1992 (7) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent processing houses viz. M/s. Shanti Dyeing & Finishing Works, Surat, Mugat Dyeing & Printing Mills, Surat, M/s. Vithal Dyeing & Printing Mills, Surat, M/s. Vikar Industries, Surat, M/s. Permesh Silk Mills, Surat and M/s. Century Silk Mills, Surat. All the three appellants have their business premises in the same place, where the business accounts are maintained. On 23-1-1987, the aforesaid shop premises of the appellants M/s. Anita Silk Mills were searched and the stock in the shop was verified and co-related with the duty paying documents available with the accounts. On such comparison, the officers noticed 3990.25 L. Mtrs, valued at Rs. 79,805, not covered by the duty payment documents and hence they were seized. They also carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere sending any grey fabrics unauthorisedly to those units and getting the processed fabrics manufactured from those units. The appellants have also indicated that since they are traders, they are not maintaining the records of all the duty payment documents and that is one of the reasons, why they could not produce the duty paying documents for the entire quantity of sales effected. He pleaded that in any case, the burden is on the Department to establish duty evasion. Here, the proceedings are initiated based on the check conducted in the shop premises and not in the factory. None of the appellants are owning any factory. The names of the processing houses are available with the Department. Hence, the entire adjudication has been done thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions for ensuring that their sales are only of duty paid fabrics. She also pleaded that since their claim is that they got the goods processed through various processing houses, they could have got the copies of the duty payment documents from those processing houses and produced the same to Department. In this view, she supported the order. 5. After hearing both the sides and perusing the order in its entirety and also the show cause notice, I find that no statements are recorded from the processing houses indicated by the appellants at the first stage itself. No verification of the stock in the processing houses or their documents have been carried out. In fact, there is no whisper from any of the processing houses to point out that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
