TaxTMI 
TaxTMI 
2014 (8) TMI 529
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....of cotton, PC and polyester knitted fabrics falling under Chapter 60 of the first schedule to Central Excise Tariff Act, 1985. Their factory was visited by the officers on 8.6.2000 who conducted various checks and verifications. 2270 Kg. of dyed knitted polyester fabrics was found in excess than the recorded balance in RG 1. The said fabrics, involving duty of Rs. 47,216/- were seized by the officers. 3. During the course of search of factory premises, the officers also recovered some loose challans and a diary showing the transaction of dyed fabrics. Shri Varinder Kumar, partner of the appellant firm in his statement dated 8.6.2000 accepted that the entries made in the said diaries relate to the clandestine manufacture and cleared fabrics....
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....nvolving duty of Rs. 23,00,000/- in a period of one month. He submits that no statement of Shri Harbans Lal was recorded at the time of visit of officers. He further clarifies that during the relevant period only polyester fabrics was dutiable and cotton and mixed fabrics were exempted. The statement of many of their customers was that fabrics sent by them was either the polyester cotton or they do not remember the same. As such, in the absence of any concrete evidence it is not fair to confirm duty on the ground of clandestine removal. 7. It is seen that Commissioner (Appeals) while holding in favour of the respondents have relied upon and referred to many decisions of the Tribunal. He has gone by the fact that there is no evidence indica....
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....cate has placed on record the number of decisions laying down that entries made in the private note book read with statement cannot be held to be evidence so as to conclude against the assessee. Reference can be made to following decisions:- 1. M/s. K. Rajagopal Vs. Commissioner of Central Excise, Madurai [2002 (142) ELT 128 (Tri.-Chennai)] 2. M/s. Dalmia Vinyls Pvt. Ltd. Vs. Commissioner of C. Ex., Hyderabad [2005 (192) ELT 606 (Tri.-Bang.)] 3. Commissioner of Central Excise, Bhubaneswar-l Vs. Minakahi Steels [2005 (190) ELT 395 (Tri.-Kolkata)] 4. Commissioner of Central E....