2018 (6) TMI 238

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....ty and penalty were confirmed against the Appellants. The Appellants were issued Show Cause Notice dt. 30.12.2008 alleging that during search of premises enameled copper wire weighing 4590.84 Kg and Copper Scrap weighing 693.62 Kg was found in excess at the Appellants factory. Also Private Production Register was seized which contained information relating to production of bare/ enameled copper wire and generation of copper scrap. Statement of directors Shri Sandeep Jain and Shri Samir Jain was recorded to authenticate the entry in register of production. Shri Sandeep Jain in his statement 24.03.2008 and 25.03.2008 stated that they have cleared 160202.59 Kgs. of enameled Copper Wire but for the period from Jan'2004 to 19.08.2004; that n....

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.... contained information in coded form that entries pertaining to production and the concealed production was clandestinely removed. The Adjudicating Authority confirmed the demands and imposed penalty. Hence the present appeal by all the appellants. 3. Shri Prashant Patankar, Consultant appearing for the Appellants submits that Private production Register was withdrawn from the supervisor is not a reliable document. The production is made from copper rod to copper wire of desired diameter by successive drawing through a series of drawing machine and the dual use of the enameling machine for annealing as well as enameling. The stage wise production from said machine was not noted or appearing in said register and also breakup of output of en....

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....ing recording of statement of Shri Sandeep Jain on 02.05.2005 he submitted a copy of affidavit executed by brother Shri Sameer Jain on 25.02.2004 claiming to have sent to DGCEI. He also stated that the affidavit was for retraction of statement given before the office of DGCEI but was unable to produce any evidence / proof of submission of affidavit to DGCEI as it was sent through post. The retraction affidavit further finds mention in the same para. The Adjudicating Authority has discarded the contention of the appellant towards retraction of statement by holding that merely retraction will not suffice the purpose and will not be sufficient confession statement irrelevant. He further contended that the said affidavits were not tendered to t....