2006 (11) TMI 443

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....nvoking larger period. 2. The Revenue is aggrieved with less imposition of penalty and seeks for imposition of penalty under Section 11AC of the Act when the fact that the said provision was in existence during the period of contravention. 2.1 The appellant's ground for challenge are two folds, in the first instance, it is stated that the show cause notice has been issued after a lapse of 848 days after the Mahazar was recorded on 10-2-1998. 3. The Mahazar which is at Page 59 of Department's paper-book is referred to by the learned Counsel and points out to Sl. No. 28 at page 63 to show that the appellants had been filing all the returns and declarations. The appellants are relying on enormous evidences to show that ....

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....ence pertaining to the quantification of receipt of raw materials, manufacture of furniture and supplies to individuals. The statements given by several persons had been explained by the appellants in their reply to the show cause notice, which is at pages 408 to 433 of the Revenue's paper-book, the same has not been examined nor considered by the Commissioner (A). The gist of statements recorded was brought to the notice of the Commissioner (A) in the reply to show that what was cleared was not furniture. Even for the allegation pertaining to clearance of furniture, no evidence has been produced except certain private registers and notebooks which cannot be considered as authentic evidence. There is no corroboration for confirming the dema....

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..... Industries Ltd. v. CCE - 1999 (109) E.L.T. 316 (T) Relevant information supplied by assessee as desired by department on 1-9-1987 and show cause notice issued on 6-9-1989 to be barred by time. 5. Rivaa Textile Industries Ltd. v. CCE - 2006 (197) E.L.T. 555 (T) Officers visited factory premises on 28-9-1996 and drew factual panchnama on 20/21-9-1996 and show cause notice having been issued after six months latter demands held to be time-barred. 6. TISCO Ltd. v. CCE - 2006 (199) E.L.T. 855 (T) From date of visit of the revenue officers to the factory of assessee, department having knowledge about activities, but no show cause notice issued for a period of six months prior to that date held that the demand was time-barre....

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....ks seized from the appellants was furniture. Even in terms of the quantum shown in Annexure-C, the department has not properly quantified the amount on furniture as to what is the quantum of furniture clandestinely removed has not been brought out explicitly in the show cause notice nor in the impugned orders. The quantum of furniture cleared clandestinely ought to have been properly brought out in the show cause notice, which has not been done. Furthermore, there is no independent corroborative evidence to show that appellants had manufactured furniture and cleared the same without payment of duty. The entries in the private notebooks cannot be the sole evidence. For lack of evidence and non-examination of the counter evidence produced by ....