2004 (8) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember (T)]. - Heard both sides & considered the issues. It is found - 1.(a) Appellants, an assessee under the Central Excise Act, 1944 were having a factory in Rajkot which was visited by the officers in September, 1994 and conducted enquiries. 495 Nos. of connecting were found excess which was claimed as that days production. The officers also found two registers from the desk of the clerk con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e benefit of Notfn. 1/93 vide corrigendum dated 10-1-1996. (c)     The Commissioner after examining and noting that the registers contain 'Bill No. & date', on comparison with invoices, tally in some cases only while in some cases entries of the Bill No. & date were not shown in these registers, concluded them to be showing actual clearances figures & to depict actual produc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... records correctly. (f)      He rejected the arguments of discrepancy pointed out in the registers. (g)     The claim on Modvat credit made, is not as per the actual figures, which indicate clandestine manufacture & clearance. (h)    He confirmed the duty demand of Rs. 6,96,245/- confiscated excess goods and gave redemption fine ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....work out to Rs. 3,16,060/- and had to be sealed down again on a presumption. The investigators have missed an important link in proving or disproving the case. That Pacunar is being attempted to be filled by the Adjudicator, it cannot be upheld. (c)     This tribunal in the case of Durga Trading Co., 2002 (148) E.L.T. 967 had held that charge of clandestine removal has to be....