2001 (5) TMI 952

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....ir RG-1 record and those reflected in their Annual Statistical Records. We find that an identical issue came before the Tribunal in the appellant's own case and vide Order NO.A-1102-Cal/2000 dated 26.7.2000 their explanation as regards between RG-1 figures and those reflected in Annual Statistical Records was accepted. The explanation given by the appellants as recorded in the above order is a....

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....s the DA date as the basis for accounting of despatch where RG-1 despatch is shown on R/R date basis on the actual weight. The annual statistics is prepared on the basis of the despatch figures reported by order department. Accordingly they have submitted that on comparison, there would be some discrepancies towards beginning of the financial year and at the close of the financial year and for the....

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....wn in the annual financial accounts and RG-1 register, the findings of the clandestine manufacture and removal cannot be sustained against the appellants. It is well settled law that onus to prove clandestine manufacture and clearance is upon the Revenue and required to be proved be production of sufficient evidence. There is nothing on record to show that the appellants have been indulging into e....