2005 (8) TMI 229

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.... Sekhon, Member (T)]. - Appellants in E/479/2004 is M/s. Pioneer Industries Vasai (East) & E/481/04 M/s. Seven Seas Corporation of Vasai (East). Appellants are in the business of manufacturing & selling of Mild Steel Wool; they also sell, remove M.S. Scrap & dust. Both appellants are in the third round of litigation. Before the CCE (Appeals) having been directed by this Tribunal twice for de novo ....

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.... the submission, issues, it is found - (a)     The entire charge is based on an alleged confessional statement, recorded that the quantity on the delivery challans & bill books were different in two sets. The invoices issued from the factory were hand written & when issued from factory again typed on other set kept at office at Mumbai. This ipso facto will not prove the case....

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....ispatched 500-550 legs goods. Further in para 3 of his statement Shri Dinesh Magia has made the comments on specific Bill No. 211. As such I do not find any contradiction in the statement of Shri Dinesh Magia & the Annexure E & then reply dated 1-12-2000". does not enthuse us. This admission, as obtained, even if true, will not cause the sale of 500 to 550 kgs, at the amounts charged on Cash....