2008 (1) TMI 35

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   The issue involved is clandestine removal, which got initiated on the date of visit of Central Excise officers in the assessee's factory on 08.12.01.  Manager's statement was recorded, which was subsequently retracted by the General Manager on 21.12.01.  On 29.10.04, the assessee gave details of various lot numbers involved and the invoice numbers under which the goods were cleared.  Show cause notice was issued on 19.4.05, which was dropped by the original adjudicating authority on the ground that the discrepancies stand explained by the assessee and there is no corroborative evidence to sustain the allegations of clandestine removal. 3.         The Revenue filed the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed only on the strength of statement of Mr.Pravinbhai L. Patel that all such quantity of Cotton Fabrics and MMF admeasuring at 91128 L. Mtr. of value Rs.20,90,299/- were cleared in past clandestinely.  From where and from whom such cotton fabrics/MMF, (grey fabrics) were purchased or were brought by way of purchase or for job-work.  The visiting officer from Revenue Department very plainly and innocently had admitted the statement of Mr. Pravinbhai L. Patel as gospel of truth as if all such processed fabrics were sold in cash at factory gate.  The names of purchaser were not elicited nor the statement of even any one of the supplier/purchases, office bearer of such company or of the office/director were got recorded.  Th....