2007 (1) TMI 481

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....umar Rajak, DR, for the Respondent. [Order]. - Heard both sides. 2. The appellants filed these appeals against the impugned order whereby demand of Rs. 98,813/- was confirmed and penalties were imposed on the ground that the appellants cleared texturised yarn without payment of duty. 3. The brief facts of the case are that the officers of Revenue visited the factory premises ....

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....s disclosed by Shri Anil Patel, Excise clerk in his statement recorded by the Revenue officers. The contention is that Shri Patel in his statement or any other person nowhere admitted that the quantity mentioned in rough sheet was cleared without payment of duty. The contention is that there is no evidence to show that the quantity mentioned in rough sheet was cleared without payment of duty. On a....

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....ere weighed on the electronic machine and actual weight was entered in the private record which was further reflected in the statutory record. The carton number mentioned in rough sheet is further reflected in the private record is only small variation in the weight which is natural because earlier the cartons were weighed manually and thereafter weighed on electronic machine. Shri Patel in his st....