2005 (5) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....U.H. Jadhav, JDR, for the Respondent. [Order]. - The appellant's factory was visited by the Central Excise Officers on 22-12-99, who conducted various checks and scrutinized various records. As a result of search of the said factory, ten Central Excise invoices showing details of the fabrics dispatched to various parties were found. On verification, the said invoices were found to be fictiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ake lot numbers and were not accounted in any Central Excise Statutory records. 2. During subsequent investigation, statements of other persons were also recorded wherein it was admitted that the appellants had clandestinely removed the fabrics without payment of duty. The said statements were not retracted subsequently at any point of time. 3. Based upon the above facts, proceedin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e plea is that there is no corroboration to the charge of clandestine removal. I do not find the above plea to be convincing, inasmuch as with the recovery of the fictitious invoices from the appellant's premises, it was for the appellants to explain the presence of the same in their factory. Apart from the above, there is ample corroboration in the shape of statements of various persons and direc....