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Judgment
A search was made in the factory of the appellant on 18-1-1993. In the search from the private records it was found that productions of 901 MTs of M.S. ingots was recorded as against the actual production of 1622 MTs i.e., there was shortage of 721 MTs. A demand of Rs. 6,63,320/- was raised for this shortage.
On the basis of the aforesaid shortage, the suppressed production of ingots from February, 1990 to 17-1-1993 was also calculated and a demand of Rs. 4,39,98,310/- was demanded.
The Adjudication Officer by his order dated 28-2-1998 confirmed the demand. Aggrieved against the appellant filed an appeal.
The Customs, Excise & Service Tax Tribunal (the Tribunal) confirmed the demand in respect of the period from 1-1-1993 to 17-1-1993 but set aside the demand for the remaining period on the ground that there was nothing to show that the appellant was involved in the theft of electricity 2003 (89) ECC 31 Hence the present appeal,
We have heard Sri Bharat Ji Agrawal, Senior Advocate, for the appellant and Sri B.K.S. Raghuvanshi for the respondents.
The private records, from which the suppressed production was found from the possession of the employees of the appellant. The private records were found in the factory of the appellant. The burden was upon it to prove that they were wrong and did not belong to them. In view of this there is no illegality in the finding regarding suppressed production from 1-1-1993 to 17-1-1993.
No substantial question of law arises from the order of the Tribunal. The appeal is dismissed.