TMI Blog2011 (10) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... on a particular date and that resulted in higher amount of production. Reliance placed on R.A. Casting (2010 -TMI - 205214 - ALLAHABAD HIGH COURT) - E/884-885/2006 - 872-873/2011-EX(PB) - Dated:- 7-10-2011 - S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri Sudhir Malhotra, Advocate, for the Appellant. Shri K.P. Singh, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. Learned Counsel submits that arbitrary adjudication was done presuming the capacity of production to be 4 MTs as against installed capacity of 3 MT. Investigating team when alleged that they intervened in the process of production of appellant on 29-2-2004 and 1-3-2004, they did not make a panchnama nor delivered copy thereof to the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted contents thereof on the next day of recording of the statement. 1.2 Learned Counsel further submits that no legal sanctity can be attached to the above manuscript when the authorities did not give copy of Panchnama forthwith nor supplied thereafter even when request was made in that behalf. The appellant specifically made a request for furnishing copies of panchnama by his letter dated 20th September, 2005 (appearing at page 32 of the appeal folder). The appellant again made a request on 17-1-2006 to supply copies of such document while furnishing reply to the show cause notice. For that, he invites attention to page 36 of the appeal folder. But repeated prayer of the appellant was turned down by Authorities. 1.3 It was also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the statement recorded was correct. Further he submits that retraction was not received in the office of the Commissioner. 3. Heard both sides and perused the records. 4.1 We have thoroughly looked into the case records before us and also relevant documents to which our attention was drawn. So also perused the show cause notice which made allegation of higher production. We would have certainly gone with Revenue had the department brought evidence to record suggesting that the quantum of production alleged was due to suppression of purchase of input or there existed evidence of clandestine removal and also corroborative evidence to show enhancement of capacity by necessary electrical installation and evidence of electricity consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was recorded at page 25 to 31 is testimony thereof. This compels to say that public servants should not shake confidence of citizens on law. Had the author of the statement been asked to state the reason why he himself failed or prevented to write his statement when that was recorded by a different person and had such reason been recorded that could have established case of Revenue. Why the deponent was prevented to record his own statement remained unexplained on record. It appears that a statement written by a different person was made to be signed by a literate person. That fails to get sanctions of law. When Shri Kulbhusan does not appear to be illiterate since he has subscribed his signature in English, Revenue could have ensured r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
