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TMI Blog2006 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... n, land, building, plant and machinery of the said firm have been confiscated with an option to them to redeem the same on payment of redemption fine of Rs. 25,000/-. Personal penalty of Rs. 2,00,000/- has been imposed on Shri Manharlal Ratilal Bachkaniwala, partner of the said mill. In addition, various personal penalties have been imposed on the other appellants under the provisions of Rule 209A of the Central Excise Rules, 1944. 2. Nobody has appeared on behalf of the appellants. Accordingly, we have heard the ld. DR for the Revenue and have gone through the impugned order. 3. As per facts on record, the appellant is engaged in the processing of man-made fabrics on job work basis for various traders/merchant manufacturers at Surat. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grey fabrics to the appellants for processing and receiving the same after processing with an average shrinkage of 3%. In the said statement, merchant-manufacturers admitted their offence. 5. Further efforts on the part of the Revenue to summon Shri Manharilal and record his statement failed in spite of about dozen summons issued to him. Similarly, the statement of the balance 27 merchant-manufacturers could not be recorded inasmuch the same were either not available or did not respond to the summon. 6. As a result of the above investigation, the show-cause notice dated 9-10-95 was issued proposing confirmation of demand of duty of Rs. 24,70,054.00 against M/s. Montex Dyeing & Printing Works along with the proposal of imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration to the ground of appeals reaised by the appellants, we find that there is no denial of the fact that kachcha/pakka grey challans were recovered from the appellants' premises along with the recovery of two note books. The Commissioner in his impugned order has observed that scrutiny of such grey as well as two note books and comparison of particulars contained therein show that the details of the grey fabrics as described in kachcha/pakka challans are also noted in the above referred two note books. The said two note books, were maintained by the person of the grey section, as admitted by Shri Manharlal, partner. The details were being shifted from the said challans to the note books. These facts stand admitted by Shri Manharlal eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of sufficient and tangible evidence. However, the appreciation of evidence available in each and every case has to be done in the facts and circumstances of that case only. We find that in the instant case, it is not a case of simplicitor recovery of note books but the corroboration of the same by not only the admission of the partner but the admission of merchant-manufacturers also. Kachcha/pakka challans contained plethora of information as regards the name of the merchant-manufacturers, date, quality of grey fabrics, total metrage etc. These challans not only prove, beyond doubt, receipts of the goods by M/s. Montex Dyeing & Printing Works, but when the details therein are examined with the entries made in the two note books, entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recovery of challans/note books from its premises. The said entries finds sufficient corroboration in the shape of the statement of the partner and the merchant- manufacturer, which we have dealt in details in the preceding paragraph. As such, we hold that the charge of clandestine removal against the said appellants stands established. Accordingly, duty of Rs. 24,70,054/- confirmed against the said appellants is upheld. However, in the facts and circumstances of the case, we reduce the penalty imposed upon the said appellants to Rs. 15.00 lakhs (Rupees fifteen lakhs only). We also note that the confiscation of the land, building, plant and machinery was not justified. The same is accordingly set aside along with setting aside of redempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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