COMMISSIONER OF CENTRAL EXCISE, SURAT Vs. GANDHI TEXTURISERS

JUDGEMENT

(1.) THIS is a Departments appeal against the order of the Commissioner (Appeals) No. RG/664 -665/SRT/2002, dated 19 -6 -2002 by which the order of the original authority dated 26 -9 -2001 was set aside.

(2.) HEARD both sides.

(3.) ON the date of visit by the officers on 18 -11 -1995, certain note book was recovered and on the basis of some entries made in the said note book and on the basis of the statement given by Shri Kamlesh Babulal Gandhi, authorized signatory of the party, a duty of Rs. 2,76,441/ - was demanded along with interest besides imposition of a penalty of Rs. 2,76,441/ - (equal to the duty) under Rule 173Q. On appeal, the Commissioner (Appeals) has set aside the order of the original authority on the ground that no investigation had been done to find out as to who were maintaining the records and who was the scribe of these entries. He also held that there was no other corroboration for the allegation of unaccounted production and clandestine removal.