2005 (1) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the purchase of raw materials, manufacture of the final goods and sale of the same. They contend that there is no evidence with regard to the flow back of funds and demands cannot be confirmed on the basis of private records maintained by the shift supervisor/workmen in the factory. It is further submitted that the raw material for manufacture of Cold Rolled Steel Strips Sheets are all permitted items supplied by SAIL. There is no proof that the appellants have obtained the same from any other place to manufacture and clear clandestinely as alleged in the Show Cause Notice and as confirmed by the Commissioner. 2. The learned Counsel submitted that without corroborative evidence and without seizure of any clandestinely manufactured go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner of Central Excise, Chennai v. G.M. Re-Rollers Clandestine removal - Prima facie evidence of excess power consumption - Revenue to establish, with figures of power consumption, fact of clandestine production and removal, together with supporting evidence. 6. 2004 (168) E.L.T. 506 (Tri. - Del.) Commissioner of Central Excise, Raipur v. C.M. Re-Rollers & Fabricators Clandestine removal - Proof of - Private records - Discrepancies vis-à-vis RG-1 affecting credibility. 7. 2003 (159) E.L.T. 1162 (Tri. - Mum.) Kirtibhai Maganbhai Patel v. Commissioner of Central Excise, Nagpur. Clandestine manufacture and removal - Entries in register alone, on the basis of which allegations raised, not sufficient to establish that appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and as there were private records maintained by the workmen and supervisors showing manufacture and clearance of goods. 4. On a careful consideration and perusal of records, we find that the Revenue has proceeded solely on the basis of certain private registers and packing slips maintained in the factory by the shift supervisors/operators. There is no evidence with regard to the purchase of raw materials by the appellants. It is the submission of the appellant that the raw material viz. steel has to be purchased only from the SAIL who are the only sole suppliers. They have contended that they cannot manufacture and clear by clandestine removal without the use of excess electricity and the other raw materials. We have examined this poi....