TMI Blog2011 (9) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... essee had given the addresses of 4 customers which also the Revenue failed to investigate. - In view of Sharadha Forge Pvt.Ltd. Vs CCE Rajkot (2004 - TMI - 53453 - CESTAT, WEST ZONAL BENCH, MUMBAI), appeal was allowed. - E/1741 & 1742/2010 - - - Dated:- 26-9-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri P.V. Sheth, Adv. for Assessee. Shri J.S. Negi, SDR for the Revenue. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting officers. Consequentially, duty of Rs.5,94,953/- (Rs.Five Lakhs, Ninety Four Thousands, Nine Hundred and Fifty Three only) on removals as per the chits with interest was paid and penalty to the extent of 25% of the duty was also paid by the 1st appellant. Penalty of Rs.1 lakh (Rupees One lakh only) has also been imposed on the 2nd appellant. 2. Heard both sides. 3. Ld.Counsel on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even in respect of 4 customers, Revenue did not verify whether they had received the goods without payment of duty or not. He also submits that the author/s of the slips was not traced and no enquiry was made to the director as to who is the author of the slips and in the absence of any author of the slips, whole case of the Revenue is built only on the statement of the Managing Director and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not interrogated and no statement was recorded. In the case of Shradha Forge Pvt.Ltd., in addition to the statement of the director, there was a statement of another person by name Shri J.D. Patel. Both sides could not clarify who was Shri J.D. Patel and what statement he had given. Further, in that case there was also difference in the stock as per daily stock account and stock found in exce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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