TaxTMI 
TaxTMI 
2012 (9) TMI 416
X X X X Extracts X X X X
X X X X Extracts X X X X
....at M/s. Baba under valued the Texturised yarn which was sold through broker Shri Mahesh Mistry. On further scrutiny of the ledger book and on perusal of other details thereof with the details shown in the invoices of M/s. Baba Fibers it appeared that, had collected an extra amount of Rs. 1,04,94,838/- from their customers for Texturised yarn during the year 1996-97 and it was alleged that Central Excise duty amounting to Rs. 45,79,923/- was short paid/evaded. The case was adjudicated subsequently and the original adjudicating authority ordered as follows :- (i) Confirmed the demand of Central Excise duty of Rs. 45.79 lakhs + Rs. 30.22 Lakhs + Rs. 32.31 lakhs under Section 11A of Central Excise Act, 1944. (ii)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....notices, the page No. 118 and 148 of Sauda book and the details of clearance submitted by appellants. I find that the said sauda book and the details of clearance submitted by appellants. I find that the said sauda book contains 05 columns, the first column appears to reflect date, the second, the name of consignee parties, the third reflects numerical quantity probably the quantity of yarn, the fourth probably reflects the quality and the last, numerical quantity appears to be rate. None of the columns reflecting numerical quantities specifies the unit of that particular quantity. The annexure 'A' prepared on the basis of these details appears to be on assumption and presumption basis. I have observed that, if the details contained in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Sl. No. Invoice No. Description of goods Rate/ Kgs. Qty. Kgs Name of Consignee 1. 123 Polytex 80/D 98.75 486.880 M/s. Royal Textile 2. 124 Polytex 80/D 98.75 694.480 M/s. Rahul Textile 3. 125 Polytex 80/D 98.75 242.320 M/s. Mangan Textiles 4. 126 Polytex 80/D 100.75 258.500 M/s. Parag Textiles 5. 127 Polytex 80/D 102.75 592.860 M/s. Kaveri Textiles 6. 128 Polytex 80/D 102.75 221.850 M/s. Baba Filaments 7. 129 Polytex 80/D 103.50 927.240 M/s. Kisor Textiles 8. 130 Polytex 80/D 93.00 196.430 M/s. Baba Filaments 9. 131 Polytex 80/D 103.75 922.700 M/s. Kisor Textiles 10. 132 Polytex 80/D 103.75 232.560 M/s. Navaz Textile Details of Sales of Appellant No. 3 on 4-7-1996 Sl. No.....