2005 (9) TMI 526

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....t. Shri V. Valte, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The first appellant is a manufacturer of Carbon Electrode Paste. The impugned order has demanded excise duty of about Rs. 30 lakhs from it, along with equal amount of penalty. The other appellants are company's officials upon whom, penalties of varying amounts have been imposed. The duty demand and pe....

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....sp;The contention of the appellant is that statutory and other connected records contemporaneously kept by the appellants would clearly correlate the weighment slips to specific goods. It is being pointed out that 94 slips relate to transport of inputs. This claim of the appellant is in line with supporting evidence in the nature of GR-forms issued by Transport Company, the appellant's raw materia....

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.... is well settled [Singla Steels Ltd. v. C.C.E. - 1997 (22) RLT 916 (T)] that weighment slips by themselves would not be sufficient evidence for establishing a case of clandestine removal. 5. Learned SDR has submitted that when the weighment slips were recovered by the officers, they had asked the factory officers to correlate them to the goods transported. However, they were able to correl....

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.... has no material to support the allegation relating to clandestine removal. It is seen that wherever the particulars mentioned in the weighment slips relate to removal of finished products manufactured by the appellant, there are invoices evidencing such removals as well payment of duty. Similarly, the appellant's explanation relating to receipt of inputs is also supported by the other evidence. T....