2005 (9) TMI 178

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.... Order-in-Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order set aside the demand which was confirmed by the adjudicating authority on the basis of entries made in few notebooks i.e. analysis report and dispatch book of laboratory, recovered from the premises of the respondent. The Commissioner (Appeals) in the impugned order held that this private record....

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....dispatch of ingots. The contention of the Revenue is that the number of ingots mentioned in record prepared by Shri Om Parkash are much more than the ingots on which duty has been paid. The differential duty was confirmed by the adjudicating authority on the basis of ingots shown to be dispatched in the record maintained by Shri Om Parkash. The contention is that in view of this statement the impu....

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....ndent relied upon the following decisions :- (1)     Deepak Tandon v. CCE reported in 2000 (126) E.L.T. 1079. (2)     Emmtex Synthetics Ltd. v. CCE reported in 2003 (151) E.L.T. 170. 4. In this case, the show cause notice was issued demanding duty in respect of the ingots cleared without payment of duty. The Revenue is relying upon statement of Shri....

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....ds than the recorded balance. In absence of this evidence, the demand merely on the register maintained by chemist though it may relates to the dispatch of the goods whether the goods were cleared without payment of duty is not proved on record. Further the chemist in his statement pointed out certain entries where the goods were shown to be dispatched but actually not dispatch has been made. The ....