TMI Blog2001 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order in appeal dated 30-6-2000 vide which the Commissioner had modified the impugned order in original of the Additional Commissioner. 2.The facts giving rise to this appeal may briefly be stated as under : 3.The respondents were engaged in the manufacture of electric fans falling under Chapter Heading 8414.20 of the CETA. Their factory premises were searched by the Income Tax De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and denied clandestine manufacture and removal of the fans on the basis of the alleged recovered slips. The Additional Commissioner, however, did not accept their version and confirmed the duty demand of 18,49,045.95 and imposed penalty of Rs.15 lakhs on them. 4.The respondents challenged the above said order of the Additional Commissioner before the Commissioner (Appeals) who modified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on the record to suggest if any corroborative evidence in the form of receipt of raw material or sale of the electric fans in a clandestine manner to different buyers by the respondents, was collected during investigation. Shri Sandeep Auluck, partner of the respondents firm in his statement before the Excise Officers on 30-5-89 rather deposed that none of these slips related to transaction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding the receipt of the raw material or manufacture and clearance of the electric fans by the respondents, the duty liability as demanded through the show cause notice, could not be fastened on them. 8.The respondents through their partner, Sandeep Auluck only admitted their duty liability in respect of sale of 350 fans as shown in the yellow slips and the same had already been discharged by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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