1999 (3) TMI 271

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....alam, JDR, for the Respondent. [Order]. The impugned order demanded Central Excise duty of Rs. 16,891.20 and imposed a penalty of Rs. 10,000/- on the appellants. The allegation was that the appellants had cleared a consignment on 10-2-1993 of 81.60 M. Tonne of ALH without payment of duty. 2. Arguing the appeal, learned Counsel, Shri Ashok Sagar submits that the only material relied u....

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....ort the adjudicating and appellate authorities have confirmed the demand without having any evidence to support their case. He also submitted that a charge of clandestine removal is required to be proved with positive evidence to that effect and cannot be sustained merely on unproved entry in a private record. 3. Shri T.A. Arunachalam, learned Departmental Representative submits that the I....

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....efore, the report cannot be relied upon to content that any particular investigation has taken place at the hands of the Superintendent into the alleged non-duty paid clearance on 10-2-1993. 4. I have perused the records of the case and have considered the rival submissions. I find that apart from the entry in the Inward Outward Register there is no positive evidence to support the allegat....