TMI Blog2017 (10) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... in to be established that the same pertain to the Respondent and the quantity of goods recorded could have been cleared from the factory of the Respondent without payment of duty - Revenue has not carried out investigation properly even though show cause notice was issued much after detection/retrieval of the documents from the residential premises of Shri Kumbharamji Jaluram Verma. It is difficult to digest that there has been no proper attempt also by conducting discreet inquiry/investigation to ascertain the alleged fact of evasion of duty to the tune of around one crore by the department and the investigation was carried out in a hopeless manner for which the officers responsible need to be reprimanded and at least there should be a man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue reiterating the grounds of Appeal has submitted that even though there are overwhelming documentary and oral evidences to support the allegation of clandestine removal leveled in the show cause notice; namely, the documents seized from the residential premises of Shri Kumbharamji Jaluram Verma regarding details of the day to day folding and packing of finished goods manufactured and cleared from the factory of the Respondents to various customers and confirmed in the statements of Shri Kumbharamji Jaluram Verma and others, however, the ld. Commissioner erred in holding that the Department could not establish that the said loose sheet papers pertained only to the Respondent s unit and there was no other corroborative evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y hold any office with the Respondent but worked as a Manger without any consideration. Ld. A.R. further submitted that in his statement dated 20.2.98, Shri Kumbharamji Jaluram Verma has categorically accepted that all the papers retrieved from his residence were written in his own hand-writing and disclose the details of folding and packing of the finished goods in the factory premises of the Respondent. It is his contention that the ld. Adjudicating authority had erroneously concluded that not conducting further enquiry by the investigating officers could not establish the case of the Revenue. He has further submitted that even though the Revenue has made an attempt after identifying few buyers of the respondent, summons sent to those buy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enticity of the records retrieved from the premises of Shri Kumbharamji Jaluram Verma and cross-examination of the various witnesses particularly Shri Kumbharamji Jaluram Verma who had denied that the entries made in the loose sheets and packing slip exclusively pertained to the Respondent s unit, absence of corroborative evidences, set aside the proceeding initiated against them for recovery of duty against alleged clearance of 22,38,643 L. Mtrs. Of finished fabrics without payment of duty during the period October 1997 to December 1997. It his contention that merely on the basis of one statement of Shri Kumbharamji Jaluram Verma, which also later on cross-examination could not stand to the scrutiny on its veracity, and other uncorroborate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Folding and Packing contractor, he also undertook job of other units and that the entries made in the said documents pertained not only to the unit of Respondent but also to other Units to whom he also stated to have provided the service on contract basis. The contention of the Respondent is that the said deposition by Shri Kumbharamji Jaluram Verma, before the adjudicating authority has not been rebutted by the Revenue in any manner by adducing cogent evidence. The Revenue s argument is that since the existence of more than one Unit for whom the said Shri Kumbharamji Jaluram Verm deposed to have been associated was brought on record for the first time, hence, cannot be relied. We do not find merit in the said contention as no clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, practically, there was no detailed investigation during the said period as rightly concluded by the Ld. Adjudicating authority. 8. On going through the statement of Kumbharamji Jaluram Verma and the aforesaid loose papers, we find that even though the said documents mentioned various information but the same had not been analysed through proper investigation to ascertain its correctness by the Revenue, therefore, the entries could not be authenticated. Therefore, the entries thereunder remain to be established that the same pertain to the Respondent and the quantity of goods recorded could have been cleared from the factory of the Respondent without payment of duty. Needless to mention, the ld. Commissioner while setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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