9911796707
TMI Blog2008 (12) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted the facts and also admitted that company had not recorded the production of CTD bars proportionately worked out for these two months on the basis of electricity consumption for the subsequent months; he also admitted that they had issued two bills with the same serial number on 31-1-2005; admitted the recovery of duplicate invoice book bearing Sl. No. 1 to 40; admitted removal of goods produced in September and October, 2004 without payment of duty. In his second statement recorded on 8-5-2006, he also admitted that he did not know the names of customers and he did not have the records for the sales; that the duplicate invoice found in respect of the sale to his own firm M/s. Kiritkumar and Co., Mumbai was cancelled. The transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. - Kol.)] (3) M/s. Rajasthan Foils Pvt. Ltd. [2005 (183) E.L.T. 10l (Tri. - Del.)] (4) M/s. Quality Exports & Chemicals [2002 (140) E.L.T. 362 (All.)] (5) M/s. Grauer & Weil (I) Ltd. [2000 (116) E.L.T. 618 (Tri.)] (6) M/s. Universal Polythelene Inds. [2001 (130) E.L.T. 228 (Tri. - Kol.)] (7) M/s. Sharma Chemicals [2001 (130) E.L.T. 271 (Tri. - Kol.)] (8) Sh. Gian Mahtani [1999 (110) E.L.T. 400 (S.C.)] (9) M/s. Devas Metal [2006 (193) E.L.T. 12l (Tri. - Del.)] (10) Sh. Rakesh Singhal [2007 (208) E.L.T. 432 (Tri. - Del.)] 3. On the other hand ld. SDR su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. - Bang.)] (4) M/s. Shiv Shakti Steel Tubes [2008 (221) E.L.T. 166 (P & H)] (5) Sh. Naresh J. Sukhawani [1996 (83) E.L.T. 258 (S.C.)] He also submits that appellants paid full duty before issue of show cause notice which was also supports Department's case. 4. I have considered the rival submissions. The Hon'ble Supreme Court has held that what is admitted need not be proved. However, as rightly pointed out by the ld. Chartered Accountant, mere admission would not be sufficient. It has to be examined whether admission is acceptable as evidence. In this case it is difficult to accept that after consuming more than 1.15 lakh units of electricity, no production whatsoever was turned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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