2004 (2) TMI 181

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.... This is an appeal fi1ed by the appellant M/s. Dekon India against the order of the Commissioner No. CCE/Kol-II/39/2002, dt. 30-8-2002. The appellant is the manufacturer of iron and steel products and railway boggies and wagon components/parts falling under Chapters 73 and 86 respectively. The Commissioner confirmed central excise duty to the tune of Rs. 33,86,592/- (Rupees thirty-three lakhs eigh....

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.... show that the goods have been manufactured and cleared by them without accountal in their statutory records. The adjudicating authority has observed that the goods are tailor-made industrial item and the customers too include Govt. buyers like the various railways Eastern Railways, South-Eastern Railways, Central Railways etc. 2. We have heard Shri B.N. Chattopadhyay, ld. Consultant for the ap....

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....facturer. He submitted a written brief at the time of personal hearing which is taken on record. He has submitted that in CCE, Trichirapalli v. Ravi Shankar Industries Ltd.- 2002 (150) E.L.T. 1317 (Tri - Chennai) it has been held by the South Zonal Bench of the Tribunal that "documentary evidence is required to prove the charge of clandestine removal, private note books and registers have no evide....