2005 (6) TMI 160

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.... against OIO No. 29/03, dated 3rd June 03, passed by the Commissioner of Customs and Central Excise,  Guntur. 2. The charge against the appellants is that they had suppressed the production of cement during the period from 1-11-94 to 30-1-96. The allegation of suppression of production of cement and clinker is based on the discrepancies between the figures entered in RG 1 Register viz-a-viz ....

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....Shri M. Chandrashekar learned Senior Advocate and Shri V.J. Sankaran learned advocate appeared on behalf of the appellants and Shri L. Narasimha Murthy, learned SDR for the Revenue. 4. The learned advocate urged that the adjudicating authority has come to the conclusion that there has been clandestine production and removal purely on the basis of RG 1 entries and the log book entries. There is no....

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.... had been cleared clandestinely at least investigations should have revealed a few instances of the buyers who have purchased clandestinely produced goods. It is very difficult to uphold the impugned order in the absence of corroborative evidences. In the case of Shingar Lamps Pvt. Ltd. v. CCE, Chandigarh [2002 (150) E.L.T. 290 (Tri.-Del.)] it has been held that mere difference in quantity of prod....