TMI Blog2004 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory record RG-1. 2.1 Shri Naveen Mullick, learned Advocate, mentioned that the Appellant company process the cotton and man-made fabrics; that the officers of the Directorate General of Anti-Evasion searched the factory, head office, and residential premises of Directors and panchnamas were drawn at the respective premises; that the demand of duty is based on the entries made in small sized notebooks carrying the cover title as "Bindal Duplicate Note Book" which according to the Department were recovered from their factory premises on 14-9-99; that the Appellants have challenged the recovery of Note books by drawing attention of the Adjudicating Authority to the Panchnama dated 14-9-99 which showed that the notebooks resumed were "Jind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to October, 1998 and for the said period RG-1 register had been resumed by the officers as per Panchnama dated 14-9-99 (Sl. No. 21). He also mentioned that after a period of one year, the statement of Shri Rahul Keshwani, Authorised Signatory was recorded on 9-8-2000 when he was confronted with the notebooks; that Shri Rahul Keshwani clearly stated in his statement that notebooks had no connection or relation with the Appellant company; that these findings of the Commissioner regarding Rahul Keshwani admitting the disputed record is based on presumptions and surmises and is against the facts on record. The learned Advocate, further, contended that there is no evidence with regard to clandestine procurement of the raw material for alleged ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been substantiated to any reasonable existence by any material on record and the Department's case suffered as there is no clinching evidence on record to show that the materials required for manufacture of alleged cylinders have been received and further statements relied upon by the Department had not been tested by cross examination. Reliance has also been placed on the decision in the case of Durga Trading Co. v. CCE, Lucknow - 2002 (148) E.L.T. 967 (T) = 2003 (59) RLT 273 (CEGAT) wherein the charge of clandestine removal has been held to have not been established as no tangible evidence of alleged removal of goods has been produced; that the appeal filed by the Revenue has been dismissed by the Supreme Court as reported in 2003 (157) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pertain to them only; that the information contained in these notebooks is very much explicit as the name of the customers, date of clearance, description and the quantity of the fabric had been mentioned; that some even bore the signature of the customers who had received the goods. The learned SDR relied upon the decision in the case of Godawari Steel Pvt. Ltd. v. UOI - 2003 (157) E.L.T. 31 (Bom.) wherein the Bombay High Court has held that the demand of duty is sustainable on the basis of entries made in the record seized during the search and duly signed by the Managing Director of the company. Regarding value of the goods the learned D.R. reiterated the findings as contained in the impugned Order. 4. We have considered the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register was not submitted by the Appellant at that time no cross checking of the seized private records with the RG-1 could be done at that time. A perusal of the statement of Rahul Keshwani reveals that it was with reference to books recovered from the factory premises. It was not with reference to any specific register or record. It was merely a general statement. Further, he has specifically mentioned that the details therein would tally with their statutory records. The learned Advocate has rightly emphasized that the RG-1 register was also seized on 14-9-99 itself as it appears that as one of the seized register at Sl. No. 24 of the Annexure to Panchnama. We also find force in the submissions of the learned Advocate that none of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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