TaxTMI 
TaxTMI 
2005 (3) TMI 542
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.... viz. MCB weighing 1,045 kgs. valued at Rs. 25,895/- were less than the recorded balance in RG 1 and RG 23A Part-1 respectively. The officers also recovered two papers on letter-pad of M/s. Turukhia Brothers, Mumbai, addressed to the appellant unit showing the details of goods. Shri Ratilal Patel, Partner, stated that the said two papers contain the details of sales of 2:4 DNCB to different parties through M/s. Turakhia Brothers, broker on cash basis. Shri Bhupendra Duriabhaji, Proprietor of M/s. Turkhia Brothers, stated vide his statement dated 9-3-98 that he has sent the details of commission against the sale made for 2:4 DNCB chemicals, datewise and with the customers name, during 1995 to 1997 of the appellant-unit, as detailed in the sa....
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....appearing in the ledger of M/s. Turakhia Brothers. In the ledger, there is one entry dated 22-2-95 appearing at Sr. No. 17 of the statement, which is not with name of M/s. Associated Industries, but, in the name of Purchaser, M/s. Kauraj Rajendra. This shows that the ledger of M/s. Turakhia Brothers contain incorrect entries and is not reliable. (b) On Order placed on 14-6-94 by M/s. Juipter Chem., they produced duty paid invoice No. 63/26-9-94 and for the same quantity, rate and date another entry was found in the ledger page No. 335 booked by M/s. Associated Industries. Thus, there is no co-relation between the ledger and the statements. (c) The Sauda/order quantity cannot be materialized and without it being materialized, cannot be c....
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.... the partner in his statement given before the Central Excise Officers admits that the goods have been removed clandestinely. This statement has not been retracted. The interpretation sought to be given to the word 'Sauda' is not acceptable one. It is only an afterthought version. He is not specific in saying that no goods have been delivered. Further, if it was only a Sauda, why was the broker asking for his commission? All commissions are paid only after the transaction is over. The broker sends the bills for his commission only after the deal is fructified. The broker clearly states that he sent the bills for his commission. 12. The fact that there are discrepancies in the ledger of the broker does not lead to inference that the goods h....