2009 (2) TMI 524

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....he Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellant engaged in dyeing of manmade fabrics was not paying duty on the ground that the dyeing was done without the aid of power/electricity. An offence case has been registered against the appellant on the ground that the jigger machine was found to have been connected with elect....

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....s. One of the merchant manufacturers stated that the job charges in respect of dying done in processing houses using power was Rs. 3.5 per meter as against Rs. 0.5 paid to the appellants. He also submits that no penalty has been imposed on the merchant manufacturers which again supports his case, since there is no admission by merchant manufacturers that the appellants were processing the fabrics ....

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....authority also refused to conduct any investigation regarding genuineness of the bill relating to purchase of the motor on 10-1-98 connected to the jigger machine found on 16-1-98 on the ground that the statements of Shri J.S. Patel are valid. We find that even though the merchant manufacturers had been visited by the officers there is no statement or admission by any of them that the fabrics were....

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.... made as regards the motor which was found in the unit at the time of visit of the officers. If the appellants claim that the machine was procured only on 10-1-98 and was yet to be used is correct, it could have been easily verified by a study of the motor. Further, electricity motors also have serial numbers of the manufacturers and by checking the serial numbers or details of the motor, the depa....