2008 (8) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri N.K. Oza, Advocate, for the Respondent. [Order]. - Revenue has filed these two appeals. The first appeal is against the order dropping demand of duty of Rs. 1,01,136/- denying the goods which were allegedly clandestinely removed by the respondents. In the second appeal, the department is challenging the order sanctioning refund consequent to dropping of the demand. 2. The facts ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g Director stated that he does not exactly remember to whom he had sold the ball bearings, it may not be P.S Bearing and it can be someone else and he could not give the details. The original statement recorded immediately after recovery of the document under panchanama dated 7-3-04 was retracted by the Managing Director on the very next day. 2.2 The demand was confirmed after issue of sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls). Revenue has filed these appeals against those orders of the Commissioner (Appeals). 3. Learned JDR submits on behalf of Revenue that in view of the fact that there is a clear statement of the Managing Director and also in view of the fact that second statement has not been retracted, chits and papers have been recovered from the factory showing clandestine removal, the demand should h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and gave the buyer's name also. However, after 9 months, an affidavit was filed by the buyer stating they had purchased only 4 consignments and for all of them they made payments by cheques and they had received documents. Thereafter, another statement was recorded by which time 9 months has elapsed and the Managing Director did not say that no sales were made without payment of duty. In his state....