TaxTMI 
TaxTMI 
2006 (9) TMI 46
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....ned order vide which Commissioner has dropped the demand of duty of Rs. 69,522.85, Revenue has filed the present appeal. We have heard Shri P.K. Katiyar Ld. SDR. Nobody has appeared on behalf of the respondents. 2.The Respondents are registered Central Excise units and engaged in the manufacture of Copper & Copper Alloy Products, Zinc Products, Tin Products & Copper and articles thereof falling ....
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....sed for recovering Rs. 31,05,115.84 and Rs. 4,05,777.86 being the wrongly availed Modvat credit and for demanding Rs. 2,88,567.84 on clearances of 27,482.652 kgs. of Brass Rods. Show Cause Notice also proposed appropriate penalty. 3.The Commissioner in the said order has confirmed the amount demanded in the show cause notice except the amount of Rs. 69,522.85 which was said to be the Modvat credi....
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....oint thereby reducing the quantity shown, for example a quantity of 3000 kgs. of copper rods initially dispatched to M/s. Mahavir Metal, Bombay was changed to 300.00 kgs. by introducing a decimal point in the excise records once the goods are received in Bombay as informed as on phone with suitable instructions. Thus, there was evasion on 2700 kgs. of the goods. The details of such forged document....
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....t of Rs. 69,522.85, inter alia, observed that :- Except for the involuntary statement of the employee viz. Shri S.S. Dave there is no other corroborative evidence to prove the allegations. Thus the investigation in this respect is not full proof. Although the statement of the employee cannot be said to be involuntary as it was not retracted till the time of adjudication, but it has no force of la....