1999 (1) TMI 156

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....r the Respondents. [Order]. - A notice was issued to M/s. Mira Silk Mills, the respondent in this appeal, demanding duty, proposing confiscation of fabrics processed by it and cleared on the ground that duty had not been paid. Notice also proposed to levy duty and take penal action with regard to post clearances, the details of which were entered in a note book, which it is claimed, was seiz....

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....e's firm, and the silence of Ramesh Asher the contractor in the early stages of the investigation and contends that the affidavit affirmed by Ramesh Asher on 8-8-1988, six months after the seizure is unreliable. He contends that corroboration to this note book exists in the form of evasive statement of Suresh Agarwal with regard to the excess of grey fabrics found. 3. The presence of the e....

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....k was maintained by the assessee; it is even less certain that entries relate to clearances by the assessee. 4. It is also not correct to say that there is corroboration to the entries of the statement assuming them to be relating to the assessee. Suresh Agarwal had explained the difference between the quantity of grey fabrics shown in the register maintained by the gate staff of the facto....