TaxTMI 
TaxTMI 
2018 (1) TMI 765
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....he Balaji Processors (the Main appellant) during the period in dispute October 2003 was engaged in the business of processing of Grey Fabrics as an independent processor; factory premises were visited by the Central Excise Officers on 27.3.2013 and Panchnama was recorded, investigation was carried out and it was concluded that process of fabrics was not accounted and was seized with reasonable belief that these goods are intended to be cleared without payment of duty, and on conclusion of investigation a show cause notice dt 4.1.2005 was issued for the demand of duty on goods cleared without payment of duty on the ground of clandestine removal of goods, as also for the imposition of penalty on both the appellants. The appellants contested t....
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....)ELT.529 (Tri Ahmd) and Mahesh Silk Mills Ltd - 2014(304)ELT.703 (Tri Ahmd) upheld by Hon'ble High Court of Gujarat. He submits that the impugned order is set aside. 4. Ld DR on the other hand, draws my attention of the fact that the main appellant has not denied the fact that the two blue colourr note books were recovered from the factory during the search and they were recorded in the panchnama but only contested the recovery of the note book was in fact from the factory premises, that the officials of the appellant and their statements were recorded and there is no material discrepancy which can doubt recovery of the 2 note book; it is the submission that the factual of the contents of the two note books are very important which contain....
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....blue note book were maintained by the appellant or any other person during the course of business for the confirmation of the demand that the author is also not clear. It is also noticed that except for these evidences, Revenue authorities have miserably failed in bringing on record the evidence as to whom the clandestine clearance were made in any form. It is surprising to note that the investigating authorities, despite having some kind of evidence as to clearances of the goods did not record any statements of the purchaser of the goods or to whom the goods were sent. In the absence of details of recipient of the goods or any evidence they had accepted and admitted the receipt of goods; also in absence of clandestine purchase of raw-mater....