1997 (4) TMI 242

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.... led them to believe that during the period 19-6-1985 to 12-10-1985, the assessees had cleared clandestinely without payment of duty man-made fabrics measuring 15,56,376 L. Mtrs. on which duty evaded worked out to Rs. 13,73,971.29 and also cotton fabrics measuring 13,27,995 L. Mtrs. on which duty evaded amounted to Rs. 2,34,763.21. Pursuant to a show cause notice, the Collector adjudicated the case, confirmed the demand for duty not paid, ordered confiscation of the goods seized and also imposed penalty of Rs. 5 lakhs on the assessees. The present appeal is directed against this order. 2. Shri Udey Joshi, Advocate argued the case for the appellants and Shri M. Hajamohideen, JDR represented the Revenue. 3. Shri Joshi stated t....

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.... the impugned order, we find that even before the Collector such co-relation was not shown by the assessees. In the absence of the specific documents to show that goods clandestinely cleared under these 7 lots consisted of cotton fabrics received under claimed sorts or lots, no relief can be considered. We upheld the Collector's finding that the goods were man-made fabrics and hold that calculation of duty not paid was correct. 4. Learned Advocate has claimed that 1% discount was given to all buyers uniformly and the deduction on this account was warranted. Shri Mohideen stated that even in the price list filed by the assessees, no discount has been claimed. For discount to be admitted. The factum of its availability has to be known....