TaxTMI 
TaxTMI 
TaxTMI 
2004 (4) TMI 413
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent. [Order]. - Vide his impugned order, the Joint Commissioner of Central Excise & Customs, Surat confiscated 123 pcs. of man-made fabric recovered and seized from the appellants factory on the ground that the same was not entered in R.G. 1 Register at the time of visit of Central Excise Officers, with an option to the appellant to redeem them on payment of fine of Rs. 70,000/-. In addition, d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....98 who conducted various checks and on verification it was found that 123 pcs. of processed man-made fabric were not entered in the R.G. 1 register on a reasonable belief that the same were meant for clandestine clearance, officers seized the said fabrics. Their records, maintained under Central Excise law were also seized and scrutiny of grey fabrics register revealed that entries of processed fa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....egister. It is their contention that for arriving at the finding of the clandestine removal the onus is upon the Revenue to discharge the burden by production of some positive and tangible evidence. No other investigation has been made by the Revenue in the present case to support their charge of clandestine removal. Referring to the statement of the partner, it has been clarified that he, inter a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant was having any mala fide intention to clear goods without payment, he would have not made entries of receipt of grey fabric in the register. The allegations of clandestine manufacture and removal of final product are required to be substantiated by production of some positive evidence, which is absent in the present case. Even the statement of the partner is not in the nature of any admission ....