2007 (9) TMI 100

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....al Excise officers on 13-2-1996, which resulted in recovery of 5 delivery challans (carbon copy) showing clearance of 1919.680 Kgs. of Crimped Yam. Proprietor of the said unit, in his statement, admitted having cleared the Crimped Yarn under the cover of the above delivery challans without raising any Central Excise invoices and without payment of duties. He further admitted that the goods were cl....

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....rsonal penalty imposed upon the Proprietor was however set aside. Hence the present appeal. 4. The appellant's main ground is that apart from delivery challans and statements, which were recorded under pressure, there is no other independent evidence corroborating the clandestine removal. However, I find that the delivery challans were not rough papers; but carbon copies of the original challan....