2005 (8) TMI 229

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..... ndustries Vasai (East) E/481/04 M/s. Seven Seas Corporation of Vasai (East). Appellants are in the business of manufacturing selling of Mild Steel Wool; they also sell, remove M.S. Scrap dust. Both appellants are in the third round of litigation. Before the CCE (Appeals) having been directed by this Tribunal twice for de novo decision. Both units are exempted from Central Excise Control havi .....

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..... s based on an alleged confessional statement, recorded that the quantity on the delivery challans bill books were different in two sets. The invoices issued from the factory were hand written when issued from factory again typed on other set kept at office at Mumbai. This ipso facto will not prove the case of the Revenue. Investigators have not produced a single invoice showing difference weig .....

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..... cific Bill No. 211. As such I do not find any contradiction in the statement of Shri Dinesh Magia the Annexure E then reply dated 1-12-2000". does not enthuse us. This admission, as obtained, even if true, will not cause the sale of 500 to 550 kgs, at the amounts charged on Cash for 200 kgs until there is pro rata collection of additional cash for actual 500 or 550 kgs sent/dispatched by b .....

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