2005 (9) TMI 426

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....pellant. Shri R.N. Viswanath, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  These appeals arise from O-I-O No. 18/2004, dated 10-12-2004 passed by the Commissioner of Central Excise, Bangalore holding that assessee had cleared excisable goods clandestinely under the guise of Rule 173H. He has rejected the evidence produced by the assessee to show that they....

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.... for de novo consideration to examine all the evidence produced by the appellants such as (a)     Form V registers (b)     Reprocessed invoice copies. The Commissioner has not given any reason as to why these documents are not acceptable despite clear directions by the Tribunal for reconsideration. He has proceeded on a different premise inasmuch as....

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....voices. There is no reason to find fault with the evidence produced. If the department during investigation felt the need to rely upon certain private documents and in the present case, the Batch Movement Register, then nothing prevented the investigation officer to seize these records and put the evidence if available against the assessee on the charge of clandestine removal of the springs. There....

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....e details of rejected items received and processed and cleared to the customer. There is no reason to disbelieve and reject the evidence. Reasons have not been properly given by the Revenue for rejecting the evidence. The mere fact that the assessee did not produce some private register is no ground to hold that there was clearance of goods clandestinely in absence of any supportive evidence. The ....