TMI Blog2002 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... had earlier been removed showed that while the first copy was fully completed the other copies were left blank. The fabrics totally valued at Rs. 4,04,124/- were seized along with the tempo. The Excise Clerk admitted that the modus of leaving the other copy blank was to enable evasion of duty and that it was done at the instance of Champalal Chopra, Director. 2.Investigations showed number of discrepancies in the lot registers which the Excise Clerk admitted were done deliberately under the instructions of Champalal Chopra. Chopra in his statement dated 9-1-1989 accepted the large-scale variations, erasions and scoring out in a number of registers and attempt to preparing fake invoices and gate passes and also offered to pay the duty lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to which he replied in the negative. In a later statement Champalal Chopra's earlier admissions as to evasion were reiterated. He was shown certain statements of the traders indicating evasion of duty and he signed the statement made by them but professed ignorance as to why the traders had chosen to pay the duty. He was shown a number of challans indicating receipt of grey sent by the merchant manufacturers but accepted physical receipt only in a few cases and denied that the grey fabrics were received by them in the case of 37 challans. On later occasions also being shown the lack of accounting he gave similar replies. 3.Show cause notices were issued alleging evasion of duty, liability to confiscation of the seized goods and liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e were a number of discrepancies. He showed that in a number of cases the goods were shown to have been cleared from the factory at a date earlier than the receipt of these goods in the factory. In a number of entries, the challan numbers had not been shown for the clearances. He stated that in some cases the vehicle numbers were shown but not in all cases. He accepted that the Collector on being shown discrepancies had reduced the duty for the obvious discrepancies but that a number of similar discrepancies existed where he had not paid sufficient attention. He claimed that the Collector could have granted for the reduction for the demand. 5.On point of law Shri Shroff referred to Supreme Court judgment reported in AIR 1977 Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice, (a) Anjaneya Steel Rolling Mills v. CCE, Trichy [2002 (140) E.L.T. 241 (T) = 2001 (47) RLT 69]; and (b) Vijay Enterprises v. CCE [2002 (140) E.L.T. 395 (T) = 2001 (47) RLT 199]. 6.Shri M.H. Shaikh appearing for the Revenue supported the Collector's order. 7.We have carefully considered the rival submissions and have seen the case law. 8.The judgment of the Delhi High Court in the case of Pioneer Silk Mills Pvt. Ltd. v. UOI had held that in the law relating to collection of additional duties of excise there were no provisions to confiscate any goods or to impose penalties on the persons who rendered such goods so liable. Subsequently this lacuna in the law was corrected by suitable amendment. However, during the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have accepted that request. We are unable to accept this defence. It is very clearly shown that the assessees did not make any attempt at all to verify the entries on which the allegations of evasion was made against them. 12.As regards the cross-examination of authors of the said register also, we observe that they were not staff of the Excise Department, nor of the assessees. In fact the identity of those persons would be hard to establish. In a town there are number of entry points and number of octroi nakas. Ordinarily the staff would rotate since nakas remain open at all the hours of day and night. Therefore it would be well nigh possible to determine as to which entry was made by which individual. In the circumstances there would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 16.As regards the judgment of the Supreme Court we find that the facts as brought out in the judgment are entirely different from those before us. As we have observed above it was not in the hands of the Collector to supply the octroi records to the appellants because they were not his documents nor could he compel the officers who had written the register especially in the absence of their identity to submit themselves for cross-examination. 17.Counsel also made a grievance on the ground that cross-examination of certain dealers were not made available. We have perused the recent judgments of the Tribunal on the issue of cross-examination in the judgment in the case of Gobind Lal v. CC - 2000 (117) E.L.T. 515, the Tribunal held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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