2012 (9) TMI 416

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....utiny of this document, it was noticed that 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 Sec....

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....e. I have also gone through the annexures 'A' of the 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....

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.... 116 Polytex 80/D 103.30 922.700 M/s. Baba Filaments 10. 117 Polytex 80/D 103.75 232.560 M/s. Padma Textile Details of Sales of Appellant No. 2 on 4-7-1996 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 ....