2000 (2) TMI 263

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....ion of goods seized from the Depot of one of their buyers namely M/s. DPC. 2. Excess stock involved was 942 Kgs. and accounted stock was 2,31,083 Kgs. With regard to the excess, the Commissioner (Appeals) who allowed the appeal, found that the excess was in the range 0.004%. With regard to valuation, the evidence addused by the Revenue was that a dealer at Coimbatore and Ahmedabad had given statements during investigations that they had made certain cash payments for paper purchased by them over and above the invoiced prices. The Commissioner (Appeals) found with regard to these goods that there were no particulars in the statements or in the show cause notice as to which varities of paper were subject of such cash payment. The good....

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.... negligible that it could be merely the result of error in estimation. With regard to valuation, the respondents contention is that the goods seized from M/s. D.P.C. was partly the produce and supply of the respondent and partly of Deep Shikha Paper Mart who are another dealer in paper. The duty demand attributable to the respondent's supplies was only about Rs. 1.91 Lakhs in the total demand of about Rs. 3 Lakhs. They submit that even this demand is not justified or is based on any evidence. M/s. DPC are only one of the buyers of paper & paper products sold by them to several dealers at the same price. The paper under seizure had not been sorted according to varieties. No effort had been made by the investigating authorities to show what w....