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TMI Blog2007 (10) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... uty in the open market. He also expressed his willingness to pay the duty leviable on the said clearance. A statement of Shri Onibhai was recorded on 7-2-98 agreeing to the above fact. 3. It is further stated seen that the other two units M/s. Lucky Steel and M/s. Goodluck Trading Co., which belongs to the appellant's family were simultaneously put to search on 6-2-98. The appellant's brother Shri Sadik Ismail Baluwala is the partner in M/s. Lucky Steel as well as in M/s. Goodluck Trading Co. He is also a director of the appellant-unit M/s. Lucky Dyeing Mills (P) Ltd. During the course of search of the said two units, incriminating documents like file containing job cards with delivery challan, loose papers, computer print-out etc. were recovered from the said premises. On interrogation, Shri Sadik Ismail Baluwala stated that the same were details of production and clearances of processed man-made fabrics by M/s. Lucky Dyeing Mills (P) Ltd. and further deposed in his statement recorded by the officers that all these incriminating documents have been kept in the factory premises of M/s. Lucky Steel and M/s. Goodluck Trading Co., to avoid detection by Central Excise officers. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellant alleging clandestine removal and consequent confirmation of demand of duty along with confirmation of interest. Notices also proposed imposition of personal penalty. The said show cause notice stands adjudicated by the Commissioner vide which he has confirmed demand of duty of Rs. 1,82,13,824/- along with imposition of personal penalty of identical amount, under provisions of Section 11AC of Central Excise Act, 1944. In addition, personal penalty of Rs. 20,000/- was imposed on Shri Onibhai Ismail Baluwala under Rule 209A of the erstwhile Central Excise Rules, 1944. The said order is impugned before us. 8. We have heard Shri Hardik Shah, authorized representative appearing for the appellant and Shri D.S. Negi, learned SDR for the Revenue. Written submissions also stand filed by the appellant which have been gone through by us. 9. After appreciating the submissions made by both sides and after going through the impugned order, we find that as regards the shortages of grey fabrics, detected by the officers at the time of their visit in the appellant's factory that the same were admitted by the directors. There is no other explanation put forth by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tements were retracted by filing an affidavit before the notary, will not help the appellant especially when the said affidavit after having been sworn in before the notary, was never placed before higher officers of the department. Under these circumstances, the Commissioner has rightly concluded that the explanation given by the appellant is in the nature of a simple denial, no effective rebuttal to the voluminous documentary evidence has been put on record. 10. The appellants have strongly contended that the cross-examination of Panchas witnesses, of Shri Manoj Patil and various traders was not afforded and as such it has resulted in denial of principle of natural justice and the demand should be set aside on this ground alone. We find from the impugned order that the Commissioner has effectively dealt with the appellant's request for cross-examination of the various persons. As regards the cross-examination of Pancha witnesses, he has recorded that the appellants has not disputed the validity of the panchnama, which stands duly signed by the two directors on the date of search itself. As such, no purpose is going to be solved by cross-examination of witnesses. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers admitted the validity of the investigations." As is seen from the above observations made by the adjudicating authority, that not only Shri Onibhai has admitted that the said documents belonged to them but Shri Sadik who is the director in the appellant's company and partner in the other two units has also admitted in his statement that the said documents as well as computer retrievals belonging to M/s. Lucky Dyeing Mills (P) Ltd. Apart from that Shri Onibhai has also explained in his initial statement that their excise clerk Shri Brij Kishore was the author of the said documents. Further, diary and other documents were bearing the stamp of the appellant's mill. No. explanation is coming forth from the appellant as to how the said documents bore the name of the appellant, if they do not belong to them. The said fact stands admitted by Shri Onibhai even in his statement dated 19-5-01, which was recorded almost after a period of 3 years. As such, we find no merits in the above contention of the appellant. 12. Appellants has relied upon the Tribunal's judgment in case of Parshuram Cement Ltd. v. CCE, Lucknow - 2003 (160) E.L.T. 213 (Tri-Delhi) as also in case of CCE, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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