2008 (7) TMI 763

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.... Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. 2. After hearing both sides duly represented by Shri D.S. Negi, learned SDR and Shri H.D. Dave, learned advocate, I find that the respondents are engaged in the manufacture of excisable goods falling under Chapters 29 & 32 of CETA, 1985.....

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....al Excise officers on next day and three invoices dt. 3-12-01, 4-12-01 & 4-12-01(sic), were found. In as much as all the three copies i.e. original, duplicate and triplicate of the invoices were lying in the factory premises, Revenue entertained a view that the goods have been cleared without cover of the invoice. The authorized signatory admitted that the duty involved in three invoices was not d....

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....val of the goods before proceeding on leave from 4-12-01. However, dispatch was stopped at the last moment on 4-12-01 due to quality problem in the batch. The said goods were not cleared anywhere but were still found lying in the Quality Control room and as the same were required to be tested and packed, they were not entered into RG-1 register. As such, by observing that apart from the statement,....

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....ne removal of the goods. As regards the presence of three Central Excise invoices, he has rightly observed that the appellants has given plausible explanation for the same and in absence of any corroborative evidence, such explanation has to be accepted. Mere confessional statements, which in any case stand retracted, are not sufficient to prove the charge of clandestine removal. Revenue has not b....