Evidence on record should prevail over the statement

Appellants were engaged in the manufacture of Processed Man Made Fabrics (MMF) as job worker. There is a demand of duty of Rs.11,68,950.00 alongwith interest and penalty on the ground of clandestine removal of the goods to the quantity of about Rs.6 lakhs L.Mtrs. The learned Advocate argued the matter on various issues. It is submitted that they have submitted the reconciliation statement with the reply to the Show Cause Notice, which was not considered. He drew the attention of the Bench to the relevant portion of the reply to the Show Cause Notice and the reconciliation statement. It is furt...