2002 (11) TMI 175

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.... note book. However, neither the total quantities packed during the period have been arrived at nor these quantities compared with the RG-1 production record. He has noted that only those entries in the note book which did not tally with the invoices have been taken into account for calculating the demand. He has noted that there are instances where clearances had been made under proper invoices and these have not been deleted. Therefore, he held that it is not conclusively proved that entries in the parcel note book show actual quantities of goods manufactured. He also noted that there is no evidence available on record to establish that excess raw material was procured, additional man-power employed and the goods where actually transporte....

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....partners. Therefore, it is pleaded that it appeared that entries made in the note book captioned 'parcel note book' are nothing but the actual despatches made by the respondents and not 'packing schedule' as contended by them. It is stated that the entries in the parcel note book are to be taken as details of the quantity despatched only and hence the demands raised are required to be confirmed. 3. Heard ld. DR Shri A. Jayachandran and ld. Counsel Shri S. Venkatachalam. 4. Ld. DR took us through the records and heavily relied on the statement given by the respondent's accountant and others and pleaded that the details recorded in the parcel note book were corroborated and it is sufficient to uphold the charge of clandestine removal. ....

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....ioner. 6. I have carefully considered the submissions made. As has been held in large number of judgments of the Tribunal based on the Apex Court judgment that the Revenue is required to prove the charge of clandestine removal with cogent and sufficient, corroborative evidence. It has also been now well laid down that mere entries made in the private note book are not sufficient to hold the charge of clandestine removal. In the present case, the Commissioner has scrutinized the entries made in the note book and found that in the note book there are entries made with regard to goods cleared under the invoices and also with regard to amounts received from them. He has also noted that there is no deletion made in the note book in respect of....