TMI Blog1985 (2) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for the appellant and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the respondent, the Tribunal makes the following order. 3. The appeal filed by the appellant before the Central Board of Excise and Customs against the order of the Addl. Collector referred to supra has been transferred to the Tribunal in terms of Section 35P of the Central Excises and Salt Act, 1944. This is an appeal against the order of the Additional Collector imposing a total penalty of ₹ 4,500/-on the appellant under Rules 9(2), 52A and 226 of the Central Excise Rules, 1944, appropriating a sum of ₹ 2,000/- out of the security amount in terms of the bond executed by the appellant before the authorities f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing the same for sale without payment of duty. It is in these circumstances that proceedings were instituted against the appellant by issue of show cause notice which ultimately resulted in the impugned order now appealed against. 5. The learned Consultant for the appellant submitted that the statements recorded from the appellant and others were not voluntary and were extorted under circumstances of threat and coercion and inasmuch as they were retracted at a later point of time, no value should be attached to the same under law. It was further urged that the duty amount arrived at on the basis of a toal quantum of 1,30,11,025 biris is factually incorrect and is based on erroneous calculation. The validity of the mahazar was also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout being brought into account and cleared without payment of duty. This statement of the appellant has been corroborated by the statements of K. Salvaraj and K. Krishnan who are benami name lenders to the biris manufactured by the appellant. The plea that the statements of these various persons were recorded under threat or coercion is not substantiated, much less probablised by any materials by the appellant. One important factor that has to be taken into account in this context is the fact that there is no immediate retraction of the various inculpatory statements recorded from the aforesaid persons. It is only in reply to the show cause notice on or about 21-9-1981, after a period of about 10 months, the appellant chose to retract from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that he himself has perused the three Day Books and found that in the Book No. 11/3 mentioned in Sl. No. 1 of the Annexure, the kattus have been worked out in terms of biris on the page relating to transactions on 3-1-1980 by adopting 25 biris per kattu. When a relevant entry in the account books of the appellant clearly indicates that he was adopting 25 biris as the basis for a kattu, I find no substance in the present contention of the appellant with reference to the irregularity or mistake in the computation of the total quantum of biris arrived at. 8. It was submitted that the appellant is an illiterate rustic villager and has never been involved in any offence under the Excise Law or Rules in the past and is in very poor circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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