TaxTMI 
TaxTMI 
2005 (1) TMI 302
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..../- Rs. 46,893/- Rs. 7,347/- 12/97 to 3/98 4/98 to 11/98 Modvat on inputs On Maruti Sales Corpn. Penalty imposed Rs. 35,43,787/- Rs. 46,893/- Rs. 2,00,000/- under Section 11AC under Rule 57-I under Rule 173Q Fine imposed Rs. 5,00,000/- Rs. 21,000/- Rs. 15,000/- under Rule 173Q on S.N. Corporation on Maruti Sales Corporation Penalty Rs. 7,50,000/- under Rule 209A on Shri Manoj Kumar Dalmia and Rs 10,000/- on Shri Lalit Kumar Zoota. 2. The appellant No. 1 is a manufacturer of coated cotton fabrics, an excisable commodity. They purchase yarn and send the same to their job workers, for conversion into fabric. The fabric so received is then subjected to process of coating by usi....
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....reparation of the document '13F' has been taken by the Department. According to the Department the quantities mentioned in the private slips (13F) represents the total quantity of coated cotton fabric cleared by the appellant to a dealer. After deducting the quantity mentioned in the invoice, referred to in the same private slip the differential quantity has been arrived at. Duty has been demanded on the differential quantity. It has also been assumed that this quantity has been cleared to the same dealer. It was pointed out that there is absolutely no corroborative evidence to sustain the charge that the total quantity cleared by the appellant is what is indicated in the slips in '13F'. There is no evidence for receipt of u....
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....e sustained. 5. The demand of Rs. 5,95,776/- is based on a paper production register for the period from December 1997 to March 1998. This is called 12F. Department relied on the statement of Shri V.V. Damodaran, Factory Manager, Shri Damodaran is the author of the notebook '12F'. He has not been cross-examined. He has also indicated that he was not in the employment during the period when the document has been made. Therefore this document cannot be relied upon. In any case, the notebook indicates the process at a semi-finished stage. Even as per the statement of Shri Damodaran relied on in the show cause notice, there are subsequent processes to be undertaken. Further the period in the notebook is a period of four months and th....
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....99 (33) RLT 153] (4) CCE v. Annapurna Industries [2003 (153) E.L.T. 586] (5) K. Rajagopal v. CCE [2002 (142) E.L.T. 128] (6) T.G.L. Poshak Corporation v. CCE [2002 (140) E.L.T. 187] (7) Krishna Bottlers (Vijayawada) Pvt. Ltd. v. CCE [1999 (32) RLT 845] (8) CCE, Bangalore v. Jindal Aluminium Ltd. [1998 (29) RLT 183] (9) Suvarna Polymers Pvt. Ltd. v. CCE [2000 (120) E.L.T. 148 (T)] = [2000 (38) RLT 891] (10) Final Order Nos. 96-100/2004, dated 12-1-2005 in the case of Sapthagiri Cements v. CCE [2005 (183) E.L.T. 385 (Tri.-Bang.)] 8. The quantity of purported clandestine production and clearance has been arrived at on certain assumptions and presumptions. Moreover the authors of....