TMI Blog2004 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... es it was alleged that the appellants indulged in clandestine activity of clearance of the said excisable goods surreptionsly and the said production and clearance was not reflected by them in their Central Excise records. It was alleged that the appellants maintained the record of their clandestine clearance in the kachha records, which was recovered during the search of factory premises. Based on turnover projected from the details figuring in kachha records and other seized documents the duty demand of Rs. 47,593/- was confirmed in respect of alleged past clearance. Besides demand of Rs. 1,039.50 was confirmed on seized goods. Penalties and redemption fines were also imposed. The appeal against the adjudication order was negatived by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part-I since I notice that, quite a number of parties are common in both the parts (also in Part-III). The departmental authorities on the other hand had thrown up their hands in despair saying that, for want of full particulars of the party's name and addresses, they are not able to seek confirmation regarding the authenticity of transaction. In the order-in-original the adjudicating authority, however, observes that since the trade proceeds on trust, incorporation of such sketchy details of the customers is sufficient for the appellants and therefore he held that the figures reflected in Part-II III are actual sales. 5. In this context I would like to observe that, when the two parties are reading a piece of evidence, in diamet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the same is stock on 31-12-1997 cannot be treated as the stock as it actually existed in the factory on 31-12-1997. The author of the paper is not identified nor correlation of any entries relating to any particular item has been attempted by the investigation with any other record of the factory so as to establish its authenticity. Therefore, I hold that even this piece of evidence is not acceptable to support the allegation. The seizure, confiscation, and penalties imposed are therefore not sustainable and are therefore set aside. 9. Accordingly I allow all the appeals in Toto with consequential relief in accordance with law and set aside the impugned orders passed by the lower authorities. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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