2004 (2) TMI 103

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....vate note books maintained by them. The Commissioner on appreciating the private note books seized, the proof of manufacture and clearance of cotton yarn has come to conclusion that even the seized books does not show the evidence required to confirm the demands to the extent of quantity alleged to have manufactured and cleared. He has noted that there is no mention in the records seized about receipt of labour charges from anybody. He has noted citing the judgment of the Tribunal rendered in the case of Beco Industries Ltd. v. CCE - 2000 (121) E.L.T. 650 and that of Deepak Tandon v. CCE - 2000 (126) ELT 1079 that the charge that clandestine removal should be proved beyond doubt by production of affirmative evidence. He has noted that the d....

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....s noted that the period involved is not mentioned. It is not mentioned that the cotton yarn produced as per statement of cotton and waste account is 53,900 kgs, whereas as per RG 1, it is mentioned as 37,750 kgs and thus the unaccounted quantity involved is 16,150 kg. and that the period involved is not reflected. Therefore he has given a categorical conclusion that each documents seized reflect different pictures and which documents reflect correct picture has not been mentioned because the same has not been maintained systematically. 2. DR Shri A. Jayachandran took me through the records and also showed the seized the documents. He relied on the ground urged by the Revenue and in the memorandum of appeal. In the memorandum of appeal th....