2002 (12) TMI 626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tock, etc. the officers found that on certain dates the figures of cotton yarn production found in the production slips did not match the figures of the gate pass of those days. Solely on this basis proceedings have been built up on the allegation of clandestine manufacture and removal of goods. The stocks were checked and found tallied. Likewise the consignee were examined by the officers and statement obtained pertaining to M/s. TVS Mills Pvt. Ltd. Both on checking it was found that all those invoices were genuine ones. The officers also noticed no incriminating facts from the statements obtained from the consignee. This has been recorded in para 5 of the Order-in-Original. The sole case made out is on the basis of the admissions made by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9;s own case as recorded in Order-in-original that on physical verification of stock they found that all the stocks were in order. The consignees were also examined and nothing incriminating was found from their statement. The appellant clearly explained as to how the production slip was maintained by the illiterate staff and supervisors. They also explained that there was no signature on the said slips. They also explained that the gate out register was maintained by the guard without proper entries made therein. The question that arises for consideration is as to whether these two pieces of evidence can be considered to be sufficient to support the allegation of clandestine manufacture and clearance of goods without any other evidence of ....