TMI Blog2016 (3) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... I S.S. GARG, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri V.S. Sejpal, Advocate with Shri Bhushan Jain, C.A. For the Respondent : Shri Ashutosh Nath, AC (AR) ORDER PER: RAJU The appellants are manufacturer, importer and traders of motor vehicles parts. They were engaged in, inter alia, import of parts and re-packaging of the same in sets. They had also allegedly sold certain rejected material in the name of the dealers of the goods. A show-cause notice was issued seeking to demand duty and to impose penalty on the manufacturers and dealers. The matter was adjudicated ex parte and without giving relied upon documents of the appellant. The appellants approached the Tribunal, which re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le working out the Central Excise duty, the highest rate of duty among, all chapters under which the goods falls viz. 70, 85 87 has been taken into consideration, since it is not leasible in the absence of individual bills for all the years to arrive at the exact quantum of sale of each item of goods. (ii) While arriving at the figures of sales of M/s Sahni Co. and M/s Sahni International, the sales effected by them to parties like M/s Kohli Motor Co. and M/s P.S. Auto Parts Pvt. Ltd. has been excluded wherever possible from their turn over as the latter said companies were dealing exclusively in truck parts It was asserted that the above note indicates that the documents recovered from the dealers premises do not have any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they be granted three weeks time. In response, the assessee was directed to visit the departmental offices during office hours to procure the copies of these records on or before 25.11.2004. The assessee thereafter vide their letter dated 16.12.2004, again stated that they could not trace out all the records required and that they required copies of documents in the possession of the Commissionerate office. Meanwhile, the assessee and other noticees wee again granted a personal hearing on 22.12.2004. Expressing their inability to attend the hearing in their letter dated 20.12.2004, the assessee again stated that they could only get certain copies of cash memos, sales invoices etc. from the Commissionerate office, which was not sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords, register and documents seized in the said Panchanama. He had also asked for return of all the not relied upon documents recovered during the searches. The appellants were informed to go to Division Office within a weeks time from 21.11.2004 to obtain Xerox copies of these records. The appellants thereafter informed the Revenue that they will be visiting the Vikroli office on 7.12.2004 at 11.00 AM for obtaining Xerox copies of all records. Thereafter vide letter dated 16.12.2004, the appellants informed the Commissioner that they had visited the Vikroli office on the said date and searched the entire premises for three full days with their three people but only a handful of documents were received and for the balance documents, they w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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