2005 (8) TMI 23

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....nst the appellant on the findings of clandestine removal of processed fabrics. The said findings are based on seizure of private records such as stenter machine, some note books, grey fabrics challan etc. recovered from the appellant's premises during the visit of the officers on 30-4-1993. The authorities below have not accepted the appellant stand that such records were maintained by their staff....

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....to clarify in details. He, however, submitted that there was a possibility of taking the fabrics on machine for the same process if the earlier process i.e. slitting process is not satisfactorily done as per the quality requirements. There was no admission in the said statement as regards clandestine clearances of the fabrics. 3.It is seen that the entire case of the Revenue is based upon the s....