TaxTMI 
TaxTMI 
2005 (9) TMI 184
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....ned S.D.R. for the Revenue. 2. Shri Banerjee, learned Advocate for the appellant-company, submits that the Joint Commissioner of Central Excise (Technical), Kolkata-I Commissionerate has observed in his Order that in present case, the Investigating Officer has not established any specific evidence of sale of alleged clandestinely cleared goods. They have also not produced any evidence to identify....
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....s reported in 200l (130) E.L.T. 228; (iii) Commissioner of Central Excise v. Velavan Spinning Mills reported in 2004 (167) E.L.T. 91; (iv) Tijiya Steel (P) Ltd. v. C.C.Ex. reported in 2005 (185) E.L.T. 425 (vide C.E.S.T.A.T. Order No. A-1/KOL/2004, dated 7-1-2005). He submits that in present case, the allegation of clandestine removal of biscuits is based on the Annexure....
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....val is based on Annexure-C, which reads as follows :- "Monarch India Pvt. Ltd. Total value of clearance : West Bengal Rs. 31,59,117 = 00 Outside W.B. Rs. 61,83,406 = 00 Assessable value + CE duty Rs. 27,76,025.48 -do- Rs. 59,45,582.69 Ass. Value Rs. 25,70,394 = 00 -do- Rs. 55,05,169 = 00 Total ....
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....ties. In the present case, the only available document is a private document, which is not supported by any other evidence. However, I observe that the private books and some statements relied upon by the Revenue are not sufficient for establishing the charge of clandestine removal of the goods. Similar view was expressed in the case of CCE v. Velavan Spinning Mills reported in 2004 (167) E.L.T. 9....