TaxTMI 
TaxTMI 
1997 (7) TMI 409
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.... by the Central Excise officers to the appellants unit they came across a bundling note book containing entries in regard to the quantum of Iron and Steel products manufactured by the appellants which had been bundled and loaded by a labour contractor, one Shri C. Ravi. The entries in this book pertain to the period from 19-8-1994 to 3-10-1994. On comparison of the figures in this bundling note book as entered in this note book with the RG 1 figures showing the production and clearance of goods, it was found that the appellant had brought on record only a part of their production during this period. A statement was recorded by the officers from Shri Ravi as well as from the partner of the appellants firm, Shri Sachin Kumar. Both of them acc....
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....ns. In this connection, he has cited the decision in the case of Ashwin Vanaspati Industries Pvt. Ltd. v. Collector of Central Excise reported in 1992 (59) E.L.T. 175 (Tribunal). In this connection he drew our attention to para 18 of this decision which is reproduced below for convenience of reference :- 18.  We strengthen our findings on the basis of the various rulings rendered by this Tribunal. Time and again, it has been held that note book maintained by labourers containing unauthenticated entries and over-writing are not a dependable record to establish clandestine removal unless the same is supported by other evidence, such as, raw-materials consumed, goods actually manufactured and packed [Kashmir Vanaspati (P) Ltd. v. Colle....
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....by way of statement of Shri Ravi as well as Shri Sachin Kumar and Shri Pannerselvam who have clearly accepted the entries as were made in the bundling book as reflective of the excess production of the goods in that period and clearance of the same from the factory. He has however pleaded that Shri Ravi clearly stated that the pattern of loading has been done by them during that period was almost similar during the remaining period also. He has pleaded Shri Ravi was not cross examined by the appellants. 4.  He has pleaded that the Tribunal has in the case of C.C.E. v. Madras Chemicals reported in 1986 (24) E.L.T. 308 (Tribunal) to say that when the materials recovered, statements recorded and surrounding circumstances all pointing t....
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....nd during that period, as per the note books, there was a certain quantum which was cleared without payment of duty. This position has not been seriously contested by the ld. Advocate. The ld. Advocate further pleaded that these entries could not be relied upon as were made by the labourers. We observe that in the present case, entries had been made by the labour contractor. There was no over-writing etc. in the entries and also the statement of Shri Ravi has remained unchallenged. Therefore, in our view, the ratio of the decision cited by the learned Advocate in the case of Ashwin Vanaspati Industries is not applicable to the facts of this case. In regard to remaining period the objection of the learned Advocate is that no evidence as such....