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32. I further observed that statements of more than fifty persons who were either employees of W.BF or their customers were obtained during course of the Excise Appeal Nos.70780 & 70781 of 2016 investigation but no one ever stated that printing was carried out manually by so called EHW. Neither any of customers deposed in their statements that the fabrics received by them after printing under cover of invoices issued by EHW were manually printed fabrics. As regards describing the printing process as 'washing', the party have admitted that 'washing' was only code word but actually they cleared printed fabrics. They have contended that in common trade parlance hand printing process was known as 'washing' but in the statements obtained from a number of customers, no one stated that 'washing' was a term used in place of printed fabrics. Every customer stated in his statement recorded under Section 14 of the Central Excise Act,1944 that he had placed order on the party for processing of printing but the reason for describing the said process as 'washing' was not known to him.

32.1 Shri-S.S.Shankar, an employee of WBF, who was engaged in preparing invoices for EHW stated in his statement dated 14.01.99 recorded under Section 14 of the Central Excise Act, 1944 that description of printed fabric was shown as 'washing' on the direction of Sh. Shantanu Kaul, Director, WBF. He did not depose that printing process was also known as 'washing' in trade parlance.

32.2 Sh. Inderjeet Singh, partner, M/s. Sandeep Trading Co., who was doing business with WBF in relation to printing of fabrics, stated in his statement dated 14.01.99 recorded under Section 14 of the Central Excise Act, 1944 that primarily printing was being the process done on grey fabrics supplied to WBF /EHW. In his statement, he admitted that on Excise Appeal Nos.70780 & 70781 of 2016 invoices issued by EHW, the description of goods was shown as 'washing' but it was not stated that 'washing' term was used for printed fabrics also. 32.3 Sh. N.K.Magu, Partner, M/s. Jyoti apparels in his statement dated 14.01.99 recorded under Section 14 of the Central Excise Act, 1944 stated that his firm was sending grey fabric for dyeing to EHW and was paying charges for dyeing. However, the mentioning of 'washing' in invoice for such job was not explained by him.

xi. Sh. P Manaktala, Director, Mis Cosmique Exports Ltd (Now CosmiqueLtd }, A- 70, Nariana. Phase-II, New Delhi, in his statement dated 07.05.99 stated that they had sent grey fabrics to EHW for dyeing/bleaching only. He further confirmed that the processing of fabric was done with the aid of machines by EHW.

xii. Sh B. Wadhawan. Proprietor, M/s Bharat Craft International, 52, Sunlight Estate, Bhikaji Kama Place, New Delhi, in his statement dated 10.05.99 stated that they had sent grey fabrics to EHW for printing and the grey fabric provided to EHW was not washed but printed by them with the aid of machines. xiii. Sh. Harmeet Singh, Proprietor, M/s Avison Enterprises, C -16. Defence Colony, New Delhi, in his statement dated 12.05.99 stated that they had sent grey fabrics to EHW for printing only and that the bills issued by EHW did not carry any mention of excise duty payment even though processing i.e. printing on the fabric supplied by them was done with the aid of machines.

xvi. Sh. Rahul Goyal. Proprietor, M/s Fashion Maker, C- 254, Defence Colony, New Delhi in his statement dated 10.06.99 stated that the printing was done by EHW with the aid of machines such as Stenter, Jiggers, and Dyeing Plant.

xvii. Sh. Naresh Goyanka. Partner, M/s Texport Fashion, A 7711, Okhla Industrial Area, Phase-I, New Delhi in his statement dated 08.04.99 stated that they had got grey fabric printed from EHW, with the aid of machines. xviii. Sh. Sanjeev Malhotra. Partner. M/s Cuckoo's Creation, B-3/34. Safdarjung Enclave, New Delhi in his statement dated 09.04.99 s:ated that they had sent the grey fabrics for printing and not for washing He also stated that the processing done by EHW on the grey fabrics supplied by them was with the aid of machines. xix. Sh. K.K. Kohli, Director, M/s Orient Craft Ltd, F-8, Okhla Industrial Area, Phase-I, New Delhi in his statement dated 22.04.99 stated that they had sent grey fabrics to EHW for dyeing only and not for washing. He further stated that dyeing was done by EHW with the aid of machines though.