2008 (9) TMI 251

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....Consultant, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed off by a common order as they are directed against the same impugned order passed by the authorities below. 2. As per facts on record, M/s. Ashoka Dyg. & Ptg. Mills are engaged in the processing of man-made fabrics and during the period rel....

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....enter machine for processing of man-made fabrics. The officers also recovered a register titled "Lot Book" showing all the details of receipts of grey fabrics from different parties. Shri Bindal stated that these grey fabrics were processed in the stenter machine, the seal of which was broken by them on 4-4-2000 and the processed fabrics were sent to respective parties without accountal. Subsequen....

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..... The appellant's main contention is that the seal was found to be broken on 26-4-2000 and as per statement of Shri Bindal, same was actually broken by them on 4-4-2000. There is no other evidence to show that the seal was broken prior to said date. Admittedly, the same was found to be intact as also on 7-2-2000 when their factory was visited by the officers. In absence of any other evidence, the ....

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....uld on the basis of assumptions and presumptions. As such, by extending the benefit of doubt to the appellant, we set aside the duty confirmation for the months of Feb. and March 2000. As regards penalty on M/s. Ashoka Dyg. & Ptg. Mills, it is admitted on record that the seal was actually opened by them without intimation to the Revenue authorities, which calls for imposition of penalty. By taking....