2006 (1) TMI 415

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.... Shri A. Hore, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned Order, the Commissioner of Central Excise has confirmed the demand of duty of Rs. 5,25,420.60 (Rupees five lakh twenty-five thousand four hundred and twenty and paise sixty) against the appellant company who is a manufacturer of biris, branded as well as unbranded on the findings of clande....

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.... register showing sale of biris from the Proprietor's residential premises. 2.1 Based upon scrutiny of the entries made in the said Private Sale Register, proceedings were initiated against them alleging that during the period from 21-12-1980 to July, 1985, the appellant company had cleared 14.41 crores of biris in excess of the sale shown in the statutory records, and hence they were liab....

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....e in clandestine activities. Further, there is no statement of the appellant company admitting to the clearance of biris in a clandestine manner. Neither any statement of the purchasers has been recorded. No worker has been examined to establish that the appellant company has manufactured huge quantities of biris without their accountal in the record. The Revenue has also not been able to show the....

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....er, we find that apart from the entries made in the private record, there is no other evidence to establish the clandestine activities on the part of the appellant company. The Tribunal in the case of Kirtibhai Maganbhai Patel v. Commissioner of Central Excise, Nagpur reported in 2003 (159) E.L.T. 1162 (Tri.-Mumbai), has held that entries in the register alone are not sufficient to establish the c....