TaxTMI 
TaxTMI 
1993 (5) TMI 97
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....he basis of seizure of a private diary containing entries of transactions with third parties in regard to manufacture and clearance of detergent cakes, without payment of Central Excise duty, resulting in the impugned order. It was urged that the diary itself was brought into existence by the officers by coercion and threat and even though the petitioner sent a petition to the Collector on 26-2-1992 explaining the circumstances of threat and coercion the adjudicating authority has neither adverted to the same nor considered it in the impugned order. Therefore, it was urged that the order would stand vitiated by non-application of mind and non-consideration of a relevant piece of evidence. The petitioner also requested the Department to send....
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....therefore, submitted that in the light of the legal pleas urged by him the impugned order prima facie would not be sustainable and strenuously prayed and pressed for setting aside the impugned order at this stage itself. 3. Shri Jeyaseelan, the learned D.R. submitted that the petitioner has given inculpatory statements on 22-2-1990, 23-2-1990 and 7-3-1990 and if really any coercion has been brought on him he would not have given consistently those statements which were also attested by the petitioner's brothers. The petitioner also did not complain to the Judicial Magistrate at the time of remand of any ill treatment of coercion on the part of the authorities. The petitioner voluntarily paid Rs. 75,000/- and even though this payment w....
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.... stage is as to whether prima facie the impugned order is sustainable or not and whether the petitioner would suffer undue hardship if called upon to make the pre-deposit etc. As contended by the learned D.R. the petitioner has given inculpatory statements on three dates referred to supra and has also paid Rs. 75,000/- and the statements have been attested by the petitioner's brothers themselves. We examined the diary seized from the possession of the petitioner which was also perused by the learned Counsel for the petitioner and prima facie it cannot be stated that the entries in the diary have been brought about by sheer coercion by the seizing officer as it were. No doubt we take note of the fact the request for cross examination of thir....