9911796707
TMI Blog2006 (11) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 16.6.2005 of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi by which the penalty levied against the respondent-assessee under Section 173Q of the Central Excise Rules, 1944 has been set aside. 3. According to the case of Revenue when the premises of the assessee were visited on 10th Sept., 1994 and on 12th September, 1994 a number of lumps measuring 16,452.70 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), the Tribunal has set aside it by accepting the explanation furnished by the partners of the respondent-firm considering that since no contemporaneous record was made on the visit on 10th Sept., 1994 and 12th Sept., 1994 the subsequently prepared charts in the office cannot be reliable evidence of the facts stated therein. The only evidence on record was of Shri Amrit Kumar Nirmal that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and 12th September, 1994 but he categorically stated that since his Director will not present, he can alone explain the position about the stock position found on the site on 12.9.1994. Therefore, nothing turns on the statement of Amrit Kumar Nirmal and what really was required to be considered is the explanation submitted by the Director about the stock position on 12.9.1994. Since the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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