alleged to be received by the manufactures of Frit through Shroffs and Angadias. That this extra cash was generated by selling the Ceramic tiles ... sales personnel during their visit to the dealers or through Shroffs and Angadias.
(iv) That the most common method used for collecting cash was through
made by their tile dealers on their behalf and sometimes through
Angadias. However in second statement he has stated that cash
payment was made ... shows that
when no evidence of cash paid through dealers or Angadias were found
the officers made him to state that cash was paid
based on the private records, the
statements of tile manufacturers and Shroff/ Angadias is concerned; it is
argued by the appellants that the entire exercise ... statements of ceramic tile manufacturer and
the statements of Shroffs and Angadias. The amount so worked out has
been worked
based on the private records, the
statements of tile manufacturers and Shroff/ Angadias is concerned; it is
argued by the appellants that the entire exercise ... statements of ceramic tile manufacturer and
the statements of Shroffs and Angadias. The amount so worked out has
been worked
based on
the private records, the statements of tile manufacturers and Shroff/
Angadias is concerned; it is argued by the appellants that the entire
exercise
based on the private records, the
statements of tile manufacturers and Shroff/ Angadias is concerned; it is argued by
the appellants that the entire exercise ... statements of ceramic tile manufacturer
and the statements of Shroffs and Angadias. The amount so worked out has been
worked
statements of ceramic tile manufacturer and the statements of Shroffs arid
Angadias. The amount so worked out has been worked ... appellants had the right to cross-examination the
witnesses especially Shroffs and Angadias as to what portion such payment belongs to a
particular appellant
based on the private records, the statements of tile
manufacturers and Shroff/ Angadias is concerned; it is argued by the appellants that the
entire exercise ... statements of
ceramic tile manufacturer and the statements of Shroffs and Angadias. The amount so
worked out has been worked
cash from dealers to
appellants within the state mostly the services of Angadias was being
used, however for collection of cash outside the State mostly ... price declared at the
time of clearance, through the intricate mechanism involving Angadias,
personal representatives and through bank/ shroffs.
3 The matter was argued
getting the money from appellant No. 10 to 15 in cash, through angadia service or otherwise and getting the same converted into Bank Draft ... helped in the sale of excise invoices or transfer of funds through angadia services and he has not dealt with the physical delivery
