1999 (9) TMI 897

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.... for the Appellant. Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in the appeal the Collector has held the appellant to have evaded duty on an unspecified quantity of biris manufactured by him and cleared without payment of duty, demanded duty of Rs. 3.23 lakhs approximately and imposed penalty of Rs. 25,000/-. 2. Advoca....

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....ed rolling biris. The Collector had thereupon stated he did not rely upon the evidence of these persons. Therefore, he contends, there is totally insufficient evidence to hold the appellant manufactured biris and cleared. Arguments were also advanced on limitation. 3. The departmental representative contends that the entries in the register, in the manner in which they are made, do not lea....

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....n the register do not mention biris at all. It is only occasionally that the biris figure. We must confess that it is somewhat difficult to accept whole heartedly the statement that these accounts relate to the sale of tobacco and kendu leaves by the appellant. On a question by us, the Advocate for the appellant stated that no account was maintained of the purchases of these items. It is difficult....