2001 (9) TMI 1151

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....h sides duly represented by Shri P.K. Das, learned Advocate and Shri V.K. Chaturvedi, learned S.D.R. for the Revenue, we find that the demand of duty has been confirmed against the appellants and penalty imposed upon them on the charges of clandestine removal, which are based upon comparison of figures of manufacture and clearance, as reflected in their Annual Financial Accounts and the entries ma....

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....riod of two months from the close of the financial year. The method of compilation adopted by the statistical department is completely different from that required for the maintenance of Central Excise records. The 'order department' of RSP under General Manager. Materials Management keeps record and despatch advice of materials removed from the factory. Order department compiles the despa....

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....d 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 by production of sufficient evidence. There is nothing on record to show that the appellants have been indulging into excess clearances without payment of du....