Page 163 - ELT_1_1st April 2020_Vol 372_Part

2020 ] SYPHER IMPEX ALLOYS PVT. LTD. v. UNION OF INDIA 49

3. Statement dat- Para 2.4.2.1, page 114, 115, Para 11, page 162, 163
ed 9-4-2013 of “…. . That he was partner “… . That he was part-
Sh. Praveen in M/s. Chandraprabha ner in M/s. Chan-
Naruka owner but had never seen it be- draprabha... . but had
of plot of M/s. ing used by them… .” never seen it being
Sypher Impex used by them….. .”
4. Statement dat- Para 2.4.1.1, page 110, 111 Para 12, page 164, “…. .
ed 9-4-2013 of “…. . that Sh. Yogesh That Sh. Yogesh Singh
Sh. Satender Singh had one more com- had one more company
Sharma - Auth. pany ….. . Know the ….. . Know the names
Signatory of names of other directors of other directors
M/s. Sypher
Impex & other
companies
5. Statement dat- Para 2.4.3.1, page 116, 117 Para 14, page 165 “…. .
ed 21-5-2013 of At page 117 …. . In 2012 In 2012 April, he start-
Sh. Yogesh April, he started manufac- ed manufacturing
Singh, Director turing company …. were company .... were also
of M/s. Sypher also looked after by Rimi- looked after by Rimika
Impex ka Gupta....” Gupta…. .”
6. Statement dat- Para 2.4.3.2, page 119, 120 Para 15, page 167 “ … .
ed 30-5-2013 of “…. . on being shown the on being shown the
Sh. Pawan statement dated 21-5-2013 statement dated 21-5-
Kumar Gupta - of Sh. Yogesh Singh …. 2013 of Sh. Yogesh
Director M/s. amount mutually agreed Singh ... amount mutu-
Skyward Roll- upon by him and Sh. ally agreed upon by
ing Pawan Aggarwal....” him and Sh. Pawan
Aggarwal....”
6.1 Do 3rd para from top, page Para 15.1, page 167 “….
120 “…. . During the . During the statement,
statement, Sh. Pawan Ku- Sh. Pawan Kumar Gup-
mar Gupta…. . Compa- ta.... . Companies/firm
nies/firm of Sh. of Sh. Pawan Kumar
Pawan Kumar Gupta & Gupta & Sh. Yogesh
Sh. Yogesh Singh…. .” Singh…. .”
7. Statements of transporters
7.1 Regard- Para 2.5.1, page 120, 121 “ …. . Para 18, page 170 “….. .
ing M/s. …. Bilties/GRs no. of M/s. Sahil ….. Bilties/GRs
Sahil Freight Carriers …. were not no. of M/s. Sahil
Freight received in the premises of M/s. Freight Carriers …..
Carriers CPL-II....” were not received in
the premises of M/s.
CPL-II....”
7.2 Statement Para 2.5.3, Page 121, 122 Para 18.1, page 170, 171
dated 9-4- “…. . He was the owner of M/s. “….. . He was the own-
2013 of Shivam Office copy may be lay- er of M/s. Shivam ..…
Sh. Kam- ing with M/s. Star Delta Exim Office copy may be
lesh Ku- Pvt. Ltd. ….” laying with M/s. Star
mar Delta Exim Pvt.
EXCISE LAW TIMES  1st April 2020  211