2004 (11) TMI 483

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....During checking of the records, they came across with 4 outward gate passes in loose form in the office of the respondents for unwrought zinc ash and zinc ash which were not accounted for in the production and clearance records of respondents. Accordingly, show cause notice was issued to the respondents demanding duty on the goods specified in the four outward gate passes and proposing penalty. On adjudication, the Additional Commissioner confirmed the demand of Rs. 1,42,712/- under Section 11A of the Central Excise Act and imposed penalty of equal amount under Section 11AC of the said Act. On appeal by the respondents, the Commissioner Appeals has set aside, the order of original authority. 2. Now revenue has filed the appeal again....

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....p;     [2002 (139) E.L.T. 143 (T) = 2001 (99) ECR 75 (Tribunal)]            Where it was held that on the basis of bare entries in the diary and register allegedly maintained by the worker/Dyeing Master without any corroborative evidence in that regard does not at all stand proved. (2)     Doaba Alloys Casting (P) Ltd. v. CCE            [2003 (159) E.L.T. 681 (T) = 2003 (56) RLT 650 (CEGAT-Delhi)]            Where it was held that loose slips recovered from gate keeper and Dharam Kanta receipts are not sufficient to establish clandestine remo....

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....lectricity, sale of goods and receipt of money not produced and no further investigation carried out by department - Clandestine removal held not proved. 4. I have considered the submissions made by both the sides. I find that although in their appeal petition the department has pointed out that the Commissioner (Appeals) has erred in acceding to the appeal of the party on the ground that stocks of raw material and finished goods were tallying during physical verification but no evidence was shown to me to establish that fact that the Commissioner (Appeals) has erred in acceding to the appeal. Therefore, in the absence of any evidence that there was any difference in the recorded balance and the stock available at the time of stock ....