2006 (5) TMI 243

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....; of the  equal  amount was imposed on the ground that appellant manufactured and cleared ERW Pipes without payment of duty. 3. Brief facts of the   case   are   that   in   the   manufacture of 1st November, 1999, it was found that appellants were clearing the goods to Jagdamba Steel Traders which is proprietary concern of Shivji Ram who is also partner in appellant's Firm. During the search of premises of Jagdamba Steel Traders, Note Book was recovered which was written by one Ram Kumar in charge of the Godown. Shri Ram Kumar in his statement specifically mentioned that he made entries in the Note Book relating receipt of pipes from Shiv Shakti Steel Tubes facto....

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....not be made basis for confirming the demand. There is no other evidence on record to show that appellant cleared the goods without payment of duty. Even on verification, no discrepancy was found in their record and stock. Appellant relied upon the decision of the Tribunal in the case of Jagatpal Prem Chand Ltd. v. Commissioner of Central Excise, Delhi, reported in 2004 (178) E.L.T. 792 (Tri.-Del.) to submit that demand cannot be upheld on the basis of a statement of person who had not been allowed to cross-examination by the Adjudicating authority. 5. The contention of the Revenue is that Shivji Ram is the partner of the manufacturing Unit (Appellant) and he is the proprietor of Jagdamba Steel Traders. The Diary recovered from Jagda....

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....d in with details such as weight, size, supplier and the truck number mentioned in the Diary is also belongs to the appellant. The disclosure made by Shri Ram Kumar is further collaborated by the statement of Shri Shivji Ram who is the partner in appellant Firm and the proprietor of Jagdamba Steel Traders where he disclosed certain facts which were in his personal knowledge i.e. Bank account opened in the name of his employee Balbir. Balbir is getting only Rs. 2000/- per month and the deposits made at the time of opening of the Bank account, is more than 4 lakhs. The appellant contended that Shri Shivji Ram retracted from his statement. We have gone through the retraction, which is only to the extent he was forced to write the statement. Sh....