2003 (4) TMI 356

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....ankararaman, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the order-in-original No. 33/97, dated 1-7-97, by which the Commissioner of Central Excise, Madurai has dropped the demands raised by the Revenue in respect of 2,850.20 Mtrs. of Rexin Cloth seized from one Shri D. Rajagopal, Trader, carrying on business in the name of DRG Sales Corpor....

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....lty in respect of other clearances on which duty had not been paid. The Revenue is aggrieved with the dropping of the charges and contend that the statement of Shri D. Rajagopalan and the entries made in the private 5 note-books are sufficient for the purpose of confirming the demands and the demands should have been confirmed and penalty should have been imposed on such clearances. 2. App....

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....department has seized the files with all their correspondence but have not made them available the copies of the seized documents. Therefore, they have filed an original suit seeking an order of restrain and restricting the injunction against the department relying on the serial No. 42 in the Annexure to the Mahazar which pertains to the demands which has been dropped by the Commissioner. Ld. Coun....

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....s made in the note-books maintained by a chemist of a firm with regard to production of various leather chemicals is not a reliable piece of evidence to establish the charges of the clandestine removal. He submits that it is a well settled proposition of law that the demand on clandestine removal cannot be confirmed on the basis of the entries made in a private note-book. 4. We have carefu....