2004 (8) TMI 594

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....cise Tariff Act, 1985. In course of simultaneous search operation conducted at the factory and office premises on 30th May, 2002, the officers of DGCEI, Kolkata recovered and seized some records and documents from the factory and office premises which contained a small note book record from the possession of Shri Pradip Mohta, Director of the said firm from the office premises which contained various accounting at several pages from page 2 to 70 . Documents also indicate the details of dispatches of finished goods to various parties for the month of April and May, 2002. Another small note book was seized for record from the possession of Ballav Daga, Director. A stock verification of certain inputs were conducted on the basis of a small not....

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.... Pradip Mohta is contradictory and inconsistent and cannot be relied upon. That too to recorded after six months of seizure. He submits that the finding of adjudicating authority are based on assumption and presumption which is not sustainable in law. There was no enquiry by the Central Excise Officer regarding lorry numbers. No demand can be raised on the basis of a note book kept by an individual person. He relied on the following decisions of CEGAT : (a)     Madhu Aluminium Pvt. Ltd. v. C.C.E., Indore, 2003 (54) RLT 296 (CESTAT-DEL) para 13, 14, 16 (Page 8 of this Note) (b)     C.C.E., Chennai v. Dhanavilas (Madras) Snuff Co., 2003 (153) E.L.T. 437 (T) - 2003 (54) RLT 336 (CESTAT-Che) Para-6 (Pag....

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....ndestine removal of goods without payment of Central Excise Duty has been proved. Commissioner rightly came to conclusion that there was a evasion of duty and rightly imposed the duty and the penalty. Therefore, he submits the appeal may kindly be rejected. 3. In present case the statement of the Director P. Mohta was immediately recorded after the search and seizure operation under section 14 of the act wherein he confessed the fact that 718.715 M.T. of final products were manufactured in the factory and despatched to various parties without cover of any document and without payment of Central Excise duty. The admissions are the best proof. From perusal of the statement of Shri Pradip Mohta, Director of M/s. Ganga Electrocast Ltd. re....