2004 (4) TMI 199

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....s alleged that the appellants indulged in clandestine activity of clearance of the said excisable goods surreptionsly and the said production and clearance was not reflected by them in their Central Excise records. It was alleged that the appellants maintained the record of their clandestine clearance in the kachha records, which was recovered during the search of factory premises. Based on turnover projected from the details figuring in kachha records and other seized documents the duty demand of Rs. 47,593/- was confirmed in respect of alleged past clearance. Besides demand of Rs. 1,039.50 was confirmed on seized goods. Penalties and redemption fines were also imposed. The appeal against the adjudication order was negatived by the Commiss....

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....umber of parties are common in both the parts (also in Part-III). The departmental authorities on the other hand had thrown up their hands in despair saying that, for want of full particulars of the party's name and addresses, they are not able to seek confirmation regarding the authenticity of transaction. In the order-in-original the adjudicating authority, however, observes that since the trade proceeds on trust, incorporation of such sketchy details of the customers is sufficient for the appellants and therefore he held that the figures reflected in Part-II & III are actual sales. 5. In this context I would like to observe that, when the two parties are reading a piece of evidence, in diametrically opposite manners, then withou....