2016 (11) TMI 1337

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....ent for the Respondent: Shri Sudeep Singh, Advocate ORDER The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that an investigation was conducted at end of the respondent on 8.6.2000. During the search a diary was recovered and some stocks were found in   excess. For stock separate proceedings were initiated against the respondents but on the ....

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....respondent's firm has admitted that the entries made in the diary were made by Shri Harbans Lal, Dyeing Master on their instruction. The diary was having the entries of clandestine removal of the goods for which no central excise invoices were issued. It is the case of the admission by the respondent, in that  circumstance, clandestine removal cannot be denied. He further, submits that di....

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....ld  that as there is no evidence produced by the Revenue how the raw  material of excess manufactured goods procured. Moreover, no investigation was done at the end of the transporter of the goods, in that circumstance, the impugned order is to be upheld and the appeal filed by the Revenue be dismissed.  5.  Heard the parties and considered the submissions. 6. On careful ....

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....he contents of the entries of the diary pertained to the respondent and of other parties also. That statement has not been controverted by the Revenue with tangible evidence. Moreover, the respondent supplied the name of the raw material suppliers but all the suppliers have been exonerated by the adjudicating authority. No appeal has been filed against that finding by the Revenue. In that circumst....