2011 (6) TMI 410

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....he officers intercepted one truck on 20.05.96 which was returning to the factory of the respondents after delivering a consignment of ingots to a party M/s.Saeco Iron and Steel Mills. The person in the vehicle was carrying back the original, duplicate and triplicate copies of invoice no.085 dt.20.05.96 under which the consignment was cleared from the factory. This gave the impression that the respondents may be using fake and parallel invoices. The goods which were delivered to the M/s.Saeco Iron and Steel Mills were seized and separate proceedings were initiated in relation to the said seized goods. In follow up, certain private documents were recovered form a room situated near the boundary wall within the premises of the factory. The doc....

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....eat records of the furnace of the factory. He has also held that no evidence was adduced regarding the engagement of Shri Avtar Singh to work as thekedar. He also doubted the evidentiary value of the photocopies of the documents recovered. He also took note of the fact that the entries made in the notebooks which were recovered from John Masih were not authenticated by any director of the company and not corroborated by any other evidences. The order of the original authority in dropping the demand as above stands upheld by the Commissioner (Appeals), on appeal by the department. 4. Ld.DR took us through the grounds of appeal. He submitted that that the private records were seized from the premises of the factory; that the entries in the....

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....avit dt.16.9.02, he had stated that he had no exact knowledge about the production of the goods in the factory. Further, there is no evidence relied upon to show that Shri Avtar Singh was contractor working for the respondent- company. It has been claimed that there was no written contract between Shri Avtar Singh and the company for engaging Shri Avtar Singh as contractor. In view of the matter as above, the authorities below have rightly held that the private records said to have been maintained by them cannot be relied upon. 6.3 It is not the case of the department that these entries were got explained by the authorized signatory or the director or any other responsible person of the company. It is also not the case of the department ....