TaxTMI 
TaxTMI 
2009 (1) TMI 637
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....llant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal of the assessee against confirmation of demand of duty of Rs. 43,35,307/- together with interest and penalty of equal amount under Section 11AC of the Central Excise Act, 1944. 2. The case of the department, in brief, is that the EOU had cl....
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....(Tribunal)] holding, inter alia, that the MMRs were internal reports prepared on the estimates only and not meant to satisfy any statutory requirement. The relevant paragraph of the Tribunal's earlier order is reproduced herein below :- "4. After giving careful consideration to the submissions, I find that the finding of clandestine removal of goods recorded by the original authority was b....
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....ined in these reports were only estimates as stated by Shri S. Sankarabagam, Manager, incharge of the unit. The Profit & Loss Account was also an internal report prepared on the basis of the MMRs as stated by S/S P. Karthick, S. Gopalakrishnan and T. Dhandapani. It was also pointed out that the quantities in MMR and P&L Account did not tally. These statements of the assessee have not been rebutted....
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....the Aladiyur unit during the said period, nor is there any evidence of the latter unit having physically received any such goods during the said period. I have perused the statements of the employees of the two units and have not found anything to show that any of them admitted the charge of clandestine removal of yarn from the EOU to the DTA unit. In the circumstances, it cannot be held that the ....