2002 (12) TMI 538

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....aging Director of M/s. Balbir Steels Pvt. Ltd. was set aside. 2. Brief facts of the case are that, M/s. Balbir Steels Pvt. Ltd. are engaged in the manufacture of M.S. Ingots. On 27-1-1995, the Officers of U.P. Trade Tax Department visited the factory premises of M/s. Narendra Re-rolling Mills and recovered two note books which contain date-wise details of M.S. Ingots received by M/s. Narendra Re-rolling Mills as well as the details of sale of the goods manufactured by M/s. Narendra Re-rolling Mills. The note books were handed over to the Central Excise Department and show cause notice was issued to the appellants, M/s. Balbir Steels Pvt. Ltd., demanding duty for the period November and December, 1990 as M/s. Narendra Re-rolling Mills ....

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....e any investigation in respect of the author of the note books or in respect of the relation with the present appellants of the entries made in the note books. As the Revenue had not recorded the statements of any person of M/s. Narendra Re-rolling Mills from whose premises the note books were recovered, there was no occasion to cross-examine any witness to prove the veracity of the note books. The contention of the appellants is that, in these circumstances the demand is not sustainable. Regarding the Revenue's appeals, the contention of the appellants is that, in the show cause notice the provisions of Section 11AC or Section 11AB were not invoked and, therefore, no penalty and interest can be demanded from them. 4. The contention o....