2009 (5) TMI 226

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....e Appellant. Shri S. Kandasamy, Consultant, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. -  This is an appeal filed by the Revenue. Vide the impugned order, the Commissioner allowed the appeal filed by the respondents against differential duty of Rs. 11,50,609/- confirmed against the respondents under Section 11A of the Central Excise Act (the Act) and equal amount of pe....

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....nce to substantiate the allegation of evasion of duty to the extent confirmed. He observed that the respondents had vehemently denied the ownership of the Day Book relied on by the Revenue. He also noted that the scribe of the said Day Book could not be identified nor his statement obtained. Relying on case law, he found that such a record could not be relied on to find evasion of duty. In the sta....

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....n realized by the respondents as shown in the Day Book. The Commissioner (A) also found that the demand of differential duty was raised in respect of 5341 bags whereas the corresponding quantity cleared on payment of duty under proper documents was 5016 bags. That no investigation had been conducted with reference to under valuation and no enquiries had been done with the respondents about the Day....

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....as evidence. That the entries in the Day Book matched with the entries in the registers maintained by M/s. Kothari Trading Corporation was adequate circumstance which established excess realization by the respondents and evasion. We find that charge of evasion cannot be found solely on the basis of records of third party. Records of M/s. Kothari Trading Corporation cannot be relied on to find evas....