2010 (7) TMI 369

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....ve heard Shri A.K. Mishra, learned Advocate for the appellants and Shri Nitin Anand, learned DR for the respondent. 3. The present appeals arise from the order dated 20-12-2004 passed by the Commissioner (Appeals), Delhi. By the impugned order, the appeals filed by the appellants against the order of the original authority have been dismissed. The Additional Commissioner, Delhi by his order dated 5-3-2004 had confirmed the duty amount of Rs. 17,88,262/- against the appellants in relation to the goods which were cleared without payment of duty during the period 1999 to 2001 along with interest and imposed the equal amount of penalty. An amount of Rs. 2,50,000/- voluntarily paid by the appellants was ordered to be adjusted and approp....

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....nly issue which arose for consideration in the matter before the lower authorities as well as, which arises for consideration in these appeals, is whether the appellants had suppressed production of certain quantity of the final product manufactured by the appellants in order to remove the same clandestinely by showing excess consumption of PU Foam. 8. Both the authorities after considering the entire materials on record including the statement of Shri Raj Kumar and the production report on the basis of test conducted by the Department and by taking into account that one Foam Roll weighing 20 kg. with thickness of 1.8 mm and length of 415 meters have arrived at concurrent findings about the clandestine manufacture of the final prod....

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....recorded on the day of search conducted in the premises i.e. on 1-2-2001. In the said statement he had clearly stated that - "Thereafter they(officers) conducted search of the factory and asked to count final product and raw material. I have taken them to factory premises and help them to count the goods. They opened one Foam Roll on which production report SR # 44 dated 24-1-2001 was affixed, and got the same weighed and found the weight 20 kg. Thickness of this was 1.8 mm and length was 415 meters as measured on the machine". "The Officers counted finished products and raw material and found 1230 meter of final product in excess. I cannot say anything about this mistake and explain the same after verification. Similarly 117.2 kgs. o....